95. (1) The Commission shall, each year, assess the employers other than those operating an industry listed in Schedule B, at the rate applicable to the unit or class of units to which their industries belong, to provide for the financing of the accident fund, and, in particular:
(a) to pay the benefits for the current year in respect of injuries to workers employed in the industries within such unit or class of units;
(b) to pay the expenses of the Commission in the administration of this Act for that year, or so much of such expenses as may not be otherwise provided for;
(c) to maintain a reserve fund, deemed sufficient by the Commission to pay the benefits payable in future, in respect of claims for accidents in that unit or class of units happening in that year and to thus prevent the employers from being burdened later on with payments to be made in respect of accidents which have happened previously.
For that purpose, the Commission shall levy such percentage of the statement of wages or such other sum as it considers sufficient.
(2) Where the employer is a contractor or sub-contractor, the Commission, if it deem proper, may determine the percentage of the assessment of such employer on the price agreed upon for the work done by him instead of on his pay-roll.
(3) If the employer carries on at the same time, either directly or through a contractor or a sub-contractor, several industries subject to different rates, the Commission may determine the proportion of the pay-roll submitted which shall be considered as general costs and assess such general costs proportionally among all the industries carried on.
(4) Such assessments may, if the Commission sees fit, be levied provisionally upon the estimate of pay-roll given by the employer, or upon an estimate fixed by the Commission and, after the actual pay-roll has been ascertained, adjusted to the correct amount; and the payment of assessments may, if the Commission deems fit, be divided into instalments.
(5) For the purposes of Divisions VIII, IX and X, the skilled tradesman contemplated in section 13 is deemed to be an employer.
The Commission may, where it is so required, consider an association of skilled tradesmen as an employer. In such a case, the Commission shall assess the association for all its members and the latter shall benefit by the protection of this Act in cases other than those provided for in paragraph q of subsection 1 of section 2.