The appellant appealed an arbitrator's decision denying her claims for increased income replacement benefits (IRBs) based on self-employment losses, lost educational expenses, and an additional death benefit following the death of her daughter in a motor vehicle accident.
The respondent cross-appealed the arbitrator's finding that the appellant's Employment Insurance (EI) benefits were not taxable income.
The Director's Delegate dismissed the appellant's appeal, upholding the arbitrator's findings that pre-accident business losses are not recoverable, the $400 weekly IRB cap applied, the appellant was not enrolled in an educational program at the time of the accident, and she did not qualify as a dependant for the additional death benefit.
The Delegate allowed the respondent's cross-appeal, finding the arbitrator erred in law by not recognizing EI benefits as taxable income under the Income Tax Act, and remitted the IRB calculation back to the arbitrator.
