The claimant and the insurer disputed the proper calculation of IRBs. The claimant was self-employed at the time of the accident. He argued that his IRB entitlement was to be calculated based solely on his farming income, without regard to losses attributed to his separate numbered corporation. Aviva argued that the losses of the numbered corporation had to be considered, and that there was an overpayment of IRBs. Adjudicator Ferguson rejected the insurer’s approach and held that the claimant could base his IRB solely upon his gross annual employment income without regard to the numbered corporation’s losses.
