Two COVID\u002D19 benefit cases give us a glimpse into the types of claims that are being reviewed by CRA and, consequently, denied. Read on.
In response, the taxpayer submitted a cheque dated May 26, 2020, in the amount of $5,085 that he claimed to have earned as income as part of a real estate transaction. He didn’t provide a corresponding bank statement to show that these funds were ever deposited.
The taxpayer then went to court seeking a judicial review of the CRA’s decision. The judge’s role here is to determine whether the CRA’s decision to deny the taxpayer the CRB was “reasonable.” That evidence, combined with his “net negative commission income” from his 2019 and 2020 tax documents, led the judge to conclude the CRA’s decision to deny the CRB was, indeed, reasonable.
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