The claimant disputed her entitlement to IRBs. The parties agreed that the claimant was unable to work and was entitled to an IRB, but disagreed as to the quantum the claimant was entitled to. The claimant did not provide any written submissions for the hearing other than an email to the Tribunal with the accountant’s report she was relying on it support of her IRB quantum claim. Despite not having received any submissions, based on his review of the evidentiary materials, Adjudicator Johal found that the claimant had not proven that she was entitled to an IRB in the amounts claimed in her accounting report. He placed more weight on the insurer’s IRB report, as it relied on the T2 Corporate Income Tax Return for the claimant’s business for the last completed taxation year, in accordance with SABS.
