The applicant was injured in a motor vehicle accident and sought income replacement benefits.
The parties disputed the calculation of the applicant's 'gross employment income' under section 4(1) of the new SABS.
The applicant argued that employer-paid Canada Pension Plan (CPP) contributions should be included in the calculation.
The arbitrator held that the definition of 'gross employment income' in the new SABS is clear and restricts remuneration to money paid to and received by the employee.
Employer CPP contributions are paid to the government, not the employee, and therefore should not be included in the calculation of gross employment income.
