Until recently, I never fully appreciated the meaning behind the excuse, “The dog ate my homework.” That changed this past summer with the arrival of Jasper, our new golden retriever puppy. Consistent with his breed’s genetic disposition, I noticed he was a quick study when it came to retrieving the newspaper from the front stoop. Unfortunately, by the time the paper made it inside, it was no longer readable as he had shredded it to pieces.
I can’t recall a taxpayer ever saying “the dog ate my homework” as a defence in court for failing to provide backup documentation that the Canada Revenue Agency was requesting, but some of the excuses they come up with can occasionally strain credulity. Take two recent cases dealing with COVID-19 benefits eligibility, and the taxpayers’ unwillingness (or, perhaps, inability) to provide the necessary proof of income.
The first case, decided in late December 2023, involved a self-employed taxpayer who applied for and received the Canada Emergency Response Benefit (CERB) for the full seven four-week periods and the Canada Recovery Benefit (CRB) for the subsequent 27 two-week periods. The CRA found her ineligible because she had not earned at least $5,000 of (self-)employment income in the prior period.
The taxpayer had prior work experience conducting patent agent- and engineering-related work. In 2018, she worked as a patent agent trainee at a national intellectual property law firm. Prior to this, she worked as a patent agent in the United States.
In December 2019, the taxpayer allegedly received a job offer to work remotely as an independent contractor for an electrical equipment company. In this role, she was to provide patent-related advice and research to her client and be paid
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