Hans v. Canada (Attorney General)

Decided: 2026-10-27. Docket: 26-T-340. Citation: 2026 CanLII 113765 (FC). Administrative law — Judicial review — COVID-19 benefits administration — Extension of time motion to commence judicial review of CRA decision — Whether proposed application has some potential merit on reasonableness or procedural fairness — Procedural fairness for COVID-19 benefits at the low end of the spectrum — Refusal to conduct second review when request filed late upheld — Motion dismissed | Procedure — Time limits — Federal Courts Act, subs. 18.1(2) — Whether Applicant showed a continuing intention to challenge the decision for the entire delay period — Viewed decision letter the same day but no evidence of steps until July — Notice of Application and affidavit prepared months later — Continuing intention not