[D.M.]

The applicant was injured in a motor vehicle accident and sought income replacement benefits (IRBs).

The respondent insurer claimed deductions under s. 7(3) of the Schedule for post-accident payments the applicant received from her employer, a restaurant owned by her mother.

The Tribunal found that the payments were a gift intended to help the applicant financially, not employment income or a temporary disability benefit.

The applicant met the legal test for a gift, as there was an intention to give without expectation of remuneration, acceptance, and transfer.

The Tribunal ordered the respondent to pay the IRBs without deductions, plus interest.