2 total
Non-taxable employer-paid benefits are included in gross employment income for calculating income replacement benefits.
The applicant sought an income replacement benefit (IRB) following a motor vehicle accident.
The parties agreed the applicant met the medical test for an IRB, but disputed the quantum.
The applicant argued that non-taxable employer-paid benefits should be excluded from the calculation of gross employment income and other income replacement assistance.
The Tribunal found that the Statutory Accident Benefits Schedule does not differentiate between taxable and non-taxable income or assistance, and the Income Tax Act definition of income is not applicable.
The Tribunal preferred the respondent's accountant report, which included the non-taxable benefits, resulting in an IRB quantum of $0.00.
The application was dismissed.
Unverified internet photograph excluded due to failure to authenticate.
The Crown brought a pre‑trial application seeking admission of a photograph allegedly depicting a police officer assaulting a protester during the 2010 G20 Summit in Toronto.
The image had been anonymously uploaded to a website and lacked metadata, raising concerns about provenance and possible manipulation.
Competing expert evidence addressed whether the photograph had been altered, but neither expert could confirm its authenticity or trace its origin.
Applying the established criteria for authenticating photographic evidence, the court held the Crown failed to establish fairness and absence of manipulation.
As a result, the photograph was not authenticated and was ruled inadmissible at trial.
