The claimant applied to the LAT seeking entitlement to IRBs. The issue in dispute was the calculation of the quantum of the weekly IRB. Vice Chair Farlam found that the claimant was self-employed at the time of the accident, and his gross self-employment income must be calculated according to the income declared in the last completed taxation year before the accident, pursuant to s. 4(3) of the SABS. Vice Chair Farlam found that the expert accounting reports incorrectly calculated the IRB quantum based on the claimant’s income for the previous 52 weeks before the accident. As the claimant did not declare any income in the last completed taxation year before the accident, his weekly IRB quantum was determined to be zero. Vice Chair Farlam rejected the claimant’s submissions that to apply s. 4(3) would create an unjust result, an “unintentional blind spot,” and possibly other perceived unfairness to the claimant. He held that s. 4(3) of the Schedule is clear and unambiguous.
