A-3.001, r. 7 - Regulation respecting financing

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10. Where several employers form a related group within the meaning of sections 17 to 21 of the Taxation Act (chapter I-3) and where one employer of this group furnishes administrative or management services mainly to another employer of the same group, the Commission classifies the employer, for all of the employer’s administrative or management activities, in the same manner as the other employer.
Decision 2010-11-18, s. 10.