Law360 Canada (November 27, 2023, 6:42 AM EST) -- Application by Ibrahim (Applicant) for judicial review of Canada Revenue Agency Officer (Officer)’s decision finding Applicant ineligible for the Canada Recovery Benefit (CRB) for the twenty-eight two-week periods. The Respondent raised an issue concerning the additional evidence that the Applicant submitted to the Court but was not raised before the Officer and called for its exclusion. The Officer found that the Applicant did not provide sufficient documents to satisfy the income requirements. The Officer also found that the Applicant ceased to work for reasons unrelated to COVID-19. The Applicant submitted that the Officer failed to afford her procedural fairness as she was not allowed to fully present her case and provide additional evidence on her eligibility. She argued that the instructions regarding which documents she should provide were unclear and she tried to contact the Officer several times upon receipt of the Second Decision but received no reply. The Applicant further submitted that the Second Decision was unreasonable because it failed to consider her honest belief in her eligibility and the extraordinary circumstances of the COVID-19 pandemic. The Applicant continued to assert during the hearing that she was eligible for the CRB by pointing to her 2019 Notice of Assessment showing that she had an income of $5,343.00 that year. The Respondent argued that the Second Decision was based on an insufficiency of evidence rather than an adverse credibility finding....