The claimant sought entitlement to IRBs, disputing both the quantum of benefits paid prior to termination and whether he was entitled to IRBs on an ongoing basis. The insurer calculated the claimant’s IRB quantum based on his income tax return for the year prior to the accident, as opposed to paystubs which showed higher earnings. Vice Chair Boyce found that the insurer’s calculation was correct, as the SABS directs insurers to rely on the amounts reported to and accepted by the CRA when calculating income, and any income that has not been reported to the CRA cannot not form part of the IRB calculation. Vice Chair Boyce further found that the claimant had not demonstrated ongoing entitlement to IRBs, as there was no objective medical evidence that he could not perform the sedentary tasks of his pre-accident employment as a result of the accident.
