- Earnings basis (room and board)
- Loss of earnings {LOE} (deemed earnings)
The worker was an assistant superintendent at an apartment building. He fractured his elbow in January 2006. The Board granted the worker a 7% NEL award. Later, the Board granted entitlement for psychotraumatic disability, and increased the NEL award to 21%. The worker appealed a decision of the Appeals Resolution Officer basing LOE benefits on ability to work 15 hours per week in an elemental service occupation, and regarding the calculation of his earnings basis.
The Vice-Chair confirmed the LOE benefits based on ability to work 15 hours per week in an elemental service occupation.In addition to his salary, the worker lived rent-free in an apartment in the building where he worked. The employer advised that the apartment was considered a taxable benefit of $300 per month for income tax purposes. However, the Vice-Chair agreed with previous Tribunal decisions and found that the fair market value for the apartment, which in this case was $1,400 per month, should be included in calculating the worker's earnings basis. The Vice-Chair rejected the submission that the earnings basis should include both the taxable benefit and the fair market value of the apartment, as that would result in the value of the apartment being counted twice.The appeal was allowed in part.