The insurer sought reconsideration of the Tribunal’s award of IRBs of $400.00 per week from March 2 to December 18, 2018. The insurer argued that the Tribunal erred by awarding IRBs during the period November 1 to December 18, 2018 when the claimant returned to work on a modified basis. Adjudicator Mazerolle agreed with the insurer and held that the Tribunal erred in awarding IRBs during the seven week period as the Tribunal ought to have required the claimant to prove that he continued to meet the substantial inability test during that period rather than looking to the insurer to disprove the claimant’s entitlement. Adjudicator Mazerolle rejected the insurer’s arguments relating to use of the claimant’s updated Notices of Assessment to calculate IRBs, holding that the claimant was permitted to refile his income tax, and the CRA accepted the refiling.
