# New Article: Taxpayer Fails to Qualify for COVID-19 Benefits Due to Lack of Evidence
Taxpayers show up in federal court almost every week hoping to hang on to their COVID-19 benefits after being found ineligible by the Canada Revenue Agency, but they are usually unsuccessful. In almost all cases, the taxpayer simply doesn’t meet the qualification criteria or their evidence strains credulity. Before delving into the details of a recent case, here’s a quick refresher of the rules.
## Canada Emergency Response Benefit (CERB) and Canada Recovery Benefit (CRB)
The CERB and its replacement, the CRB, were the two main COVID-19 benefits available to individuals. The CERB was offered for any four-week period between March 15, 2020, and Oct. 3, 2020. To be eligible, an applicant had to demonstrate they had income of at least $5,000 from (self-)employment income in 2019 or in the 12 months preceding their first application.
The CRB replaced the CERB and became available for any two-week period between Sept. 27, 2020, and Oct. 23, 2021, for eligible employees and self-employed workers who suffered a loss of income due to the pandemic. CRB’s eligibility criteria were similar to CERB in that they required, among other things, that the individual had earned at least $5,000 in (self-)employment income in 2019, 2020, or during the 12 months preceding the date of their application.
## FAQ
**1. What is the CERB and CRB?**
– The Canada Emergency Response Benefit (CERB) and the Canada Recovery Benefit (CRB) are COVID-19 benefits available to individuals who suffered a loss of income due to the pandemic.
**2. What are the eligibility criteria for CERB and CRB?**
– To qualify for CERB and CRB, individuals must demonstrate they had income of at least $5,000 from (self-)employment income in 2019 or the 12 months preceding their first application.
**3. Why do taxpayers often lose eligibility for these benefits?**
– Taxpayers often lose eligibility due to a lack of sufficient evidence to support their application or not meeting the qualification criteria.
## Conclusion
In a recent case, a taxpayer failed to qualify for CERB and CRB benefits due to a lack of evidence supporting his income eligibility. Despite claiming dividend income, the taxpayer’s transactions and documentation were not considered credible by the Canada Revenue Agency. The judge agreed with the CRA’s decisions, highlighting the importance of providing sufficient evidence to support COVID-19 benefit applications.
For more information and expert advice on tax matters, you can reach out to Jamie Golombek, the managing director of Tax & Estate Planning with CIBC Private Wealth in Toronto, at [email protected].
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[Original Source](https://financialpost.com/)
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*Disclaimer: This article is for informational purposes only and does not constitute financial advice. Readers are encouraged to consult with a professional for personalized guidance.*