The insurer appealed the Tribunal’s decision that EI sickness benefits are not deductible from IRBs as “gross employment income”. The Court reversed the Tribunal’s decision, holding that there was no ambiguity in the SABS, and that EI sickness benefits were deductible as “gross employment income”. The Court wrote that the Tribunal erred in not treating EI benefits similarly under the four sections it appears. The four sections operate together to treat EI benefits as income, regardless of whether they were being received before the accident, and treats all EI benefits similarly, regardless of the reason for which the benefits are being paid. There was no conflict in between the way EI benefits are deducted as gross employment income from IRBs and the way in which they are excluded from the definition of temporary disability benefits. The framing of the provisions ensured that EI benefits are treated consistently.