Khalil v. Canada (Attorney General)

Decided: 2026-09-25. Docket: T-3111-25. Citation: 2026 FC 1199 (CanLII). Administrative law — Procedural fairness — CRA pandemic benefits review — Whether delay in requesting proof rendered process unfair — Correctness framework for procedural fairness, process examined in all circumstances — Low end of procedural fairness spectrum for CRA — No evidence efforts to obtain records or inability due to bankruptcy — Application for judicial review dismissed | Procedure — Federal Courts Rules — New arguments at hearing — Rule 70(1) exceptionality requirement — Whether Court should entertain new arguments raised at hearing — Prejudice to responding party and incomplete merits assessment considered — Respondent did not object, Court decides based on hearing arguments — Application for judicial rev