Mr. D. Edwards

The applicant was injured in a motor vehicle accident and applied for statutory accident benefits.

Following an initial arbitration decision that determined the applicant's residual earning capacity was zero, the parties disagreed on the calculation of amounts owing.

The arbitrator held that the insurer must pay interest on the loss of earning capacity benefits from the two-year mark, as the benefits were overdue.

Furthermore, the tax paid on the applicant's long-term disability benefits must be calculated based on his total post-accident income for the purpose of collateral benefit deductions.

The arbitrator also found that employer pension contributions are not taxable when calculating net weekly income, and that post-accident employee benefits are not deductible collateral benefits.