The self-employed claimant sought entitlement to IRBs in the amount of $400.00 per week. The sole issue in dispute related to calculating the claimant’s quantum of IRB, as the insurer calculated the claimant’s IRB quantum at $0 per week. Adjudicator Kepman agreed with the insurer, and held that personal income tax returns and payroll summaries were not sufficient to calculate a self-employed person’s IRB, and further information, such as corporate income tax returns, the business’ monthly revenue, and labour costs were required. On that basis, Adjudicator Kepman dismissed the claimant’s claim.
