6. (1) The amount of the income replacement benefit shall be, (a)  for each of the first 104 weeks of disability, 80 per cent of the insured person’s net weekly income from employment determined in accordance with section 61; and (b)  for each week after the first 104 weeks of disability, the greater of the amount specified in clause (a) and $185.  O. Reg. 403/96, s. 6 (1). (2) The insurer may deduct from the amount of the income replacement benefit payable to an insured person 80 per cent of the net income received by the insured person in respect of any employment subsequent to the accident.  O. Reg. 403/96, s. 6 (2). (3) For the purpose of subsection (2), the net income received by an insured person in respect of employment subsequent to the accident shall be determined by subtracting the following amounts from the gross income received by the person in respect of the employment subsequent to the accident: 1.  The premium payable by the person under the Employment Insurance Act (Canada) on the gross income. 2.  The contribution payable by the person under the Canada Pension Plan on the gross income. 3.  The income tax payable by the person under the Income Tax Act (Canada) and the Income Tax Act (Ontario) on the gross income.  O. Reg. 403/96, s. 6 (3). (4) For the purpose of subsection (2), net income from self-employment for an insured person who was self-employed at the time of the accident shall be determined without making any deductions for, (a)  expenses that were not reasonable or necessary to prevent a loss of revenue; (b)  salary expenses that were paid to replace the person’s active participation in the business, except to the extent that those expenses were reasonable for that purpose; and (c)  non-salary expenses that were different in nature or greater than the non-salary expenses incurred before the accident, except to the extent that those expenses were necessary to prevent or reduce any losses resulting from the accident.  O. Reg. 403/96, s. 6 (4). (5) If the insured person was self-employed at the time of the accident and the person incurs losses from self-employment as a result of the accident, the insurer shall add to the amount of the income replacement benefit payable to the person 80 per cent of the losses from self-employment incurred as a result of the accident.  O. Reg. 403/96, s. 6 (5). (6) For the purpose of subsection (5), losses from self-employment shall be 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) and the Income Tax Act (Ontario), without making any deductions for, (a)  expenses that were not reasonable or necessary to prevent a loss of revenue; (b)  salary expenses that were paid to replace the person’s active participation in the business, except to the extent that those expenses were reasonable for that purpose; (c)  non-salary expenses that were different in nature or greater than the non-salary expenses incurred before the accident, except to the extent that those expenses were necessary to prevent or reduce any losses resulting from the accident; (d)  expenses that are eligible for capital cost allowance or an allowance on eligible capital property; or (e)  losses deductible under section 111 of the Income Tax Act (Canada).  O. Reg. 403/96, s. 6 (6). Collateral Payments for Loss of Income and Maximum Amount of Benefit