Interpretation
 4. (1) In this Part, “gross employment income” means salary, wages and other remuneration from employment, including fees and other remuneration for holding office, and any benefits received under the Employment Insurance Act (Canada), but excludes any retiring allowance within the meaning of the Income Tax Act (Canada) and severance pay that may be received; (“revenu brut d’emploi”) “gross weekly employment income” means, in respect of an insured person, the amount of the person’s gross annual employment income, as determined under subsection (2), divided by 52; (“revenu brut hebdomadaire d’emploi”) “other income replacement assistance” means, in respect of an insured person who sustains an impairment as a result of an accident, (a)  the amount of any gross weekly payment for loss of income that is received by or available to the person as a result of the accident under the laws of any jurisdiction or under any income continuation benefit plan, other than, (i)  a benefit under the Employment Insurance Act (Canada), (ii)  a payment under a sick leave plan that is available to the person but is not being received, and (iii)  a payment under a workers’ compensation law or plan that is not being received by the person because the person has elected under the workers’ compensation law or plan to bring an action and is not entitled to the payment, and (b)  the amount of any gross weekly payment for loss of income, other than a benefit or payment described in subclauses (a) (i) to (iii) that may be available to the person as a result of the accident under the laws of any jurisdiction or under any income continuation benefit plan but is not being received by the person and for which the person has not made an application. (“autre assistance au titre du remplacement du revenu”)  O. Reg. 34/10, s. 4 (1). (2) The gross annual employment income of an insured person is determined as follows: 1.  In the case of a person referred to in subparagraph 1 i of subsection 5 (1) who was not a self-employed person at any time during the four weeks before the accident, the person’s gross annual employment income is whichever of the following amounts the person designates: i.  The person’s gross employment income for the four weeks before the accident, multiplied by 13. ii.  The person’s gross employment income for the 52 weeks before the accident. 2.  Subject to paragraph 3, the person’s gross annual employment income is his or her gross employment income for the 52 weeks before the accident if, i.  the person qualifies for a benefit under subparagraph 1 i of subsection 5 (1) and was a self-employed person at any time during the four weeks before the accident, or ii.  the person qualifies for a benefit under subparagraph 1 ii of subsection 5 (1). 3.  If the person described in subparagraph 2 i was self-employed for at least one year before the accident, the person may designate as his or her gross annual employment income the amount of his or her gross employment income during the last fiscal year of the business that ended on or before the day of the accident.  O. Reg. 34/10, s. 4 (2); O. Reg. 370/10, s. 1. (3) A self-employed person’s weekly income or loss from self-employment at the time of the accident is the amount that would be 1/52 of the amount of the person’s income or loss from the business for the last completed taxation year as determined in accordance with Part I of the Income Tax Act (Canada).  O. Reg. 34/10, s. 4 (3). (4) A self-employed person’s loss from self-employment after an accident is determined in the same manner as losses from the business in which the person was self-employed would be determined under subsection 9 (2) of the Income Tax Act
(Canada) without making any deductions for, (a)  any expenses that were not reasonable or necessary to prevent a loss of revenue; (b)  any salary expenses paid to replace the self-employed person’s active participation in the business, except to the extent that the expenses are reasonable in the circumstances; and (c)  any non-salary expenses that are different in nature or greater than the non-salary expenses incurred before the accident, except to the extent that those expenses are reasonable in the circumstances and necessary to prevent or reduce any losses resulting from the accident.  O. Reg. 34/10, s. 4 (4). (5) If, under the Income Tax Act
(Canada) or legislation of another jurisdiction that imposes a tax calculated by reference to income, a person is required to report the amount of his or her income, the person’s income before an accident shall be determined for the purposes of this Part without reference to any income the person has failed to report contrary to that Act or legislation.  O. Reg. 34/10, s. 4 (5). (6) The amount of a person’s gross annual employment income and the amount of the person’s income or loss from self-employment may be adjusted for the purposes of this Part to reflect any subsequent change in the amount determined by the Canada Revenue Agency under the Income Tax Act (Canada) or by the relevant government or agency under the legislation of another jurisdiction that imposes a tax calculated by reference to income.  O. Reg. 34/10, s. 4 (6).