Executive Summary: Key Legal and Evidentiary Issues

• Bruno Ciaburro sought judicial review of a Canada Revenue Agency (CRA) decision declaring him ineligible for the Canada Emergency Response Benefit (CERB), which he received from March to December 2020.

• Eligibility hinged on whether Mr. Ciaburro earned at least $5,000 in employment or self-employment income in 2019 or in the 12 months preceding his CERB application.

• The sole documentary evidence submitted was a single invoice for $5,960 addressed to his then-partner's company, Les Placements Rodrigue ltée, which the CRA agent reasonably deemed insufficient.

• Multiple opportunities were provided to Mr. Ciaburro to supply corroborating documents — including bank statements and copies of cashed cheques — but none were produced.

• CRA guidelines require a combination of documentary evidence to establish self-employment income, and the agent could reasonably view the evidence as even less persuasive given it involved a transaction with a family member.

• The Federal Court dismissed the application for judicial review, finding the CRA's decision reasonable, with no costs awarded to either party.

Background and facts of the case

Bruno Ciaburro applied for and received the Canada Emergency Response Benefit (CERB/PCU) from March to December 2020. The Canada Revenue Agency (CRA) subsequently conducted a review of his eligibility and, on second review, determined that Mr. Ciaburro did not meet the minimum income threshold required to qualify for the benefit. Specifically, CERB applicants were required to have earned at least $5,000 in employment or self-employment income either in 2019 or within the 12 months preceding their application. Mr. Ciaburro challenged this determination by filing an application for judicial review before the Federal Court of Canada (Dossier T-534-25), with the hearing taking place in Montréal, Québec on April 9, 2026, before Justice Sébastien Grammond. Mr. Ciaburro represented himself, while the Attorney General of Canada was represented by counsel Adam Al Ahmad.

Mr. Ciaburro's claim of self-employment income

Mr. Ciaburro asserted that during the last months of 2019, he provided management consulting services to a business. He claimed that the business paid him by cheque, but because he did not hold a personal bank account at the time, the cheque was deposited into the bank account of his then-partner's company, Les Placements Rodrigue ltée. According to Mr. Ciaburro, his partner then either remitted the funds to him in cash or used the money for household needs. To substantiate this income, he submitted a single invoice in the amount of $5,960 that he had addressed to Les Placements Rodrigue ltée. The CRA reviewing agent, however, concluded that this document and the accompanying explanations were insufficient to establish that Mr. Ciaburro had earned the claimed amount as self-employment income.

CRA guidelines and evidentiary standards

The CRA published guidelines for confirming eligibility for COVID-19-related benefits, designed to facilitate the verification of employment and self-employment income. These guidelines list several types of acceptable proof of income for self-employed workers, including invoices for services rendered, payment receipts (such as account statements or sales documents showing a payment and remaining balance), income documents, contracts, expense lists justifying net earnings, and any other documentation capable of substantiating $5,000 in income. The guidelines specify that a combination of evidence is generally required to establish self-employment income, and that a tax return filed with tax authorities does not constitute conclusive proof. The Federal Court has recognized on multiple occasions the reasonableness of CRA decisions rendered in accordance with these guidelines, citing Mathelier-Jeanty c Canada (Procureur Général), 2022 CF 1188; Attara c Canada (Procureur Général), 2022 CF 1323; He c Canada (Procureur général), 2022 CF 1503; Sjogren c Canada (Procureur général), 2023 CF 24; Singh c Canada (Procureur général), 2024 CF 51; and Li v Canada (Procureur général), 2025 FC 346. In Mr. Ciaburro's case, the only documentary evidence provided was the invoice addressed to his partner's company. The agent could reasonably consider this evidence insufficient, especially since it involved a transaction with a family member, consistent with the approach in Drinkwalter c Canada (Procureur général), 2025 CF 913 and Dumbrava c Canada (Procureur général), 2023 CF 1011. Mr. Ciaburro also provided no written proof from the ultimate client of his services, an enterprise reportedly named "O2 Global Énergie."

The reviewing agent's process and Mr. Ciaburro's failure to provide supporting evidence

At the hearing, Mr. Ciaburro argued that the agent had "limited his possibilities" of demonstrating sufficient income because she had not suggested other documents he could provide to establish the minimum $5,000 in income. The Court found that the record did not support this claim. The agent's notes showed that she invited Mr. Ciaburro to submit bank statements in his name that would demonstrate receipt of the income he claimed from his 2019 contract. When he proved unable to produce those, the agent asked for copies of cashed cheques that would allow the corresponding deposits to be traced. Mr. Ciaburro was also unable to provide these documents. He further told the agent that he would request a letter from the president of the company to which he provided his services, but ultimately never furnished such a letter. The Court noted that the agent gave Mr. Ciaburro more than one opportunity to provide documents to support his self-employment income claim.

T4 employment income and the overall assessment

Mr. Ciaburro also received T4 slips for employment income in 2019 and 2020. The reviewing agent verified whether these employment earnings totaled $5,000 for the year 2019 or for the 12-month period preceding his CERB application and concluded that they did not. Mr. Ciaburro did not contest this particular conclusion before the Court, and the Court found it to be entirely reasonable.

Ruling and outcome

Justice Grammond dismissed Mr. Ciaburro's application for judicial review on April 13, 2026. The Court affirmed that the CRA agent rendered a reasonable decision in concluding that Mr. Ciaburro had not earned at least $5,000 in employment or self-employment income during the relevant period and was therefore not eligible for the CERB. While the Court expressly stated that it did not question Mr. Ciaburro's good faith, it emphasized that given the substantial amounts paid under the CERB, it was important to assure the Canadian public that this benefit was paid to those who were truly entitled to it. The Attorney General of Canada, as the successful party, had requested $500 in costs; however, the Court declined to award costs in the circumstances. No exact monetary amount was ordered against or awarded to either party.