Fortier – Federal Court finds a violation of procedural fairness where the taxpayer was not given a chance to respond

A CRA agent reviewed an individual’s application for CERB benefits, then contracted the individual’s former employer directly, and was told that he had left employment because his contract had reached its termination date, rather than for COVID reasons. That agent’s denial of claimed benefits without contacting the individual “violated the principles of procedural fairness,” i.e., the individual was not provided with “a full and fair chance to respond.” St-Louis J directed that the matter be reconsidered by another agent.

Neal Armstrong. Summary of Fortier v. Canada (Procureur général), 2022 CF 374 under s. 220(3.1).