Qiu v. Canada (Attorney General)

Decided: 2026-10-02. Docket: T-286-26. Citation: 2026 FC 1219 (CanLII). Administrative law — Judicial review — Reasonableness — COVID-19 benefits eligibility — Whether CRA failed to properly assess the Applicant’s income — Onus on applicant to show serious shortcoming, Canada (Minister of Citizenship and Immigration) v Vavilov — Court declines to conduct its own unchartered analysis for self-represented litigant — Application dismissed | Administrative law — Procedural fairness — Opportunity to respond — CRA second-level review — Whether insufficient time was given to provide documents before the final decision — Low end of procedural fairness spectrum for COVID-19 benefits, Cozak v Canada (Attorney General) — Applicant understood deadline and did not seek extension — No denial of fairness