Ministère de l'Emploi et de la Solidarité sociale
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A-3.001, r. 7 - Regulation respecting financing

Section 114
Disposition versions

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114. Where the bankruptcy of an employer occurs
(1)  after the 21st month of the reference period, retrospective adjustment of the assessment for the assessment year is calculated upon the expiry of the second year of the reference period, in accordance with section 110. If the Commission has already made an initial provisional adjustment, that adjustment constitutes retrospective adjustment of the assessment;
(2)  after the 33rd month of the reference period, retrospective adjustment of the assessment for the assessment year is calculated upon the expiry of the third year of the reference period, in accordance with section 111, even if the employer has not requested it. If the Commission has already made the second provisional adjustment, that adjustment constitutes retrospective adjustment of the assessment;
(3)  after the 45th month of the reference period, retrospective adjustment of the assessment for the assessment year is calculated upon the expiry of the reference period, in accordance with section 109, if the adjustment has not already been made.
Decision 2010-11-18, s. 114.
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