Income replacement benefits (IRBs) are available to accident claimants who were employed at the time of the accident — as an employee or self-employed — and are substantially unable to perform the essential duties of their pre-accident job due to injuries. Students within 26 weeks of commencing employment in their field may also qualify.
During the first 104 weeks, the test is whether the claimant is substantially unable to perform the essential tasks of their own pre-accident employment. After 104 weeks, the test shifts: whether substantially unable to perform the essential tasks of any employment for which reasonably qualified — a stricter standard mirroring the LTD “any occupation” definition.
Self-employed claimants: Gross weekly income for self-employed persons is calculated using net income reported to the CRA in the 52 weeks before the accident. Undeclared income is not recoverable. Accurate income tax filings are genuinely important for self-employed accident claimants.
The IRB equals 70% of average gross weekly employment income from all sources during the 52 weeks prior to the accident, subject to the applicable weekly maximum ($400 standard; up to $1,000 with optional coverage). Part-time, seasonal, and recently hired workers have specialized calculation methods under the SABS.
Insurers terminate IRBs prematurely in recognizable patterns: using the 104-week definition change without adequate reassessment; file-review medical opinions without examining the claimant; disputes over pre-accident earnings; and incorrect calculation methods for self-employed individuals. Each is challengeable at FSRA or through the courts.