The parties agreed that the claimant met the test for IRB entitlement, but disagreed on the quantum of IRBs payable. The claimant worked as a self-employed labourer for a construction business that was owned and operated by his father. Adjudicator Lake found that the claimant’s weekly base income under the SABS was $355.58. However, the analysis did not end there. The claimant did not produce any post-accident income tax returns and/or notices of assessment, but his bank statements revealed deposits totaling $105,581 in 2019 and $73,924 in 2020. The claimant did not provide additional information regarding the post-accident deposits as required by an Order by the Tribunal, other than to state that the deposits were “loans”. Given the deduction that the insurer is entitled to make as a result of an claimant’s post-accident income, Adjudicator Lake was unable to determine the amount of IRBs payable for the period of entitlement, so the claim was dismissed.