Background:
Arthur Emil Custer appealed a decision by Saskatchewan Government Insurance (SGI) regarding the calculation of his income replacement benefits (IRB) under The Automobile Accident Insurance Act. After a 1999 motor vehicle accident, SGI calculated his IRB based only on his $7/hour wages, excluding $5/hour attributed to room and board provided by his employer. Custer argued this was part of his employment income.

Legal Issues:
The key issue was whether the cash value of room and board provided by the employer qualified as a “benefit” under section 20(d)(vii) of The Personal Injury Benefits Regulations, which defines gross employment income for IRB calculations.

Custer argued that the Chambers judge misapplied binding precedent, notably Holtby-York v Saskatchewan Government Insurance, and improperly relied on non-binding administrative decisions. SGI contended the room and board were expense reimbursements, not compensatory benefits.

Court Decisions:
The Court of Appeal dismissed Custer's appeal, finding that room and board payments were "revenue neutral" reimbursements, not benefits. The Chambers judge correctly followed legal principles from Holtby-York and interpreted the statutory language accurately. While the Chambers judge overstated certain requirements for a benefit, this did not affect the outcome.

Outcome:
The appeal was dismissed. Costs of $1,500 were awarded to SGI. The Court concluded that including room and board in the IRB calculation would contradict the purpose of the no-fault insurance scheme, which compensates for actual income loss.