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The Applicant was required to provide this requested information but failed to do so. [39] The Second Reviewer considered the Applicant’s documentation, including her May 29, 2022 letter, but found that none of the documents demonstrated that the Applicant met the net self-employment income eligibility requirements for CRB. ...

Conclusion [36] Having considered the parties’ respective submissions, I find that the Re-determined Orders should be issued in the forms proposed by the Minister. ...

Richard Bell” Judge Certified true translation Michael Palles FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1810-21   STYLE OF CAUSE: PIERRETTE BOUDREAU v CANADA REVENUE AGENCY (CRA)   MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO, PURSUANT TO SECTION 369 OF THE FEDERAL COURTS RULES ORDER AND REASONS: BELL J   DATED: June 2, 2022   WRITTEN REPRESENTATIONS BY: Pierrette Boudreau   ON HER OWN BEHALF   Dominique Gallant Caitlin Ward   FOR THE RESPONDENT   SOLICITORS OF RECORD: Attorney General of Canada Halifax, Nova Scotia   FOR THE RESPONDENT     ...

In the case of the CWLB, (1) he was not working for reasons that were not considered reasonable or related to a COVID-19 lockdown; (2) the area in which he lived, worked or provided a service was not designated as a COVID-19 lockdown region; and (3) there had not been a 50% reduction in his average weekly income compared to the previous year due to COVID-19. [8] Mr. ...

[2] and since only $8,333.33 were at risk considered that the dangers on the downside were minimal. ...

Marie-Claude Tremblay explained that she had thus considered it appropriate to call the accountant to inform him of Pierre Girard's visit. ...

In support, the Applicant explained that the tax returns were filed late due to the extenuating personal circumstances of its accountant. [9] The Applicant’s request was put on hold in February 2021 pending the completion of an internal review concerning the CRA’s administration of subsection 220(3) of the ITA. [10] In July 2022, the CRA advised the Applicant that in reviewing its request to extend the time for filing its 2012-2014 tax returns, the following criteria would be considered: (i) the existence of extraordinary circumstances that prevented the taxpayer from filing the income tax returns on time; and (ii) a demonstration that the taxpayer was not negligent and careless in failing to file the tax return on time and otherwise conducting its affairs under the ITA. ...

Cossette considered Ms. Groleau’s notes and recommendation. She also consulted the VDP documents. ...

Nonetheless, I have considered the remaining flaws as alleged by the Respondent. ...

Cotter" Case Management Judge   FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-163-24   STYLE OF CAUSE: TRINITY GLOBAL SUPPORT FOUNDATION v ATTORNEY GENERAL OF CANADA     MATTER CONSIDERED AT TORONTO, ONTARIO WITHOUT PERSONAL APPEARANCE OF THE PARTIES     judgment and reasons: ASSOCIATE JUDGE JOHN C. ...