A-3.001, r. 7 - Regulation respecting financing

Section 12 Disposition versions

2012-09-01

12. An employer who, in accordance with Title III, is not classified only in units expressly providing for classification in an exceptional unit must be classified in such an exceptional unit if

(1)  at least 45% of the insurable wages of the employer’s workers for the year prior to the year preceding the assessment year are declared for units expressly providing for classification in that exceptional unit; and

(2)  at least one of the employer’s workers carries out work covered by that exceptional unit.

An employer who cannot be classified in an exceptional unit for the sole reason that the condition set out in subparagraph 1 of the first paragraph is not met may nevertheless be classified in that unit if, for the year preceding the assessment year, the employer was classified in that unit and if at least 40% of the insurable wages paid to the employer’s workers for that preceding year were declared for units expressly providing that the employer could be classified in that exceptional unit.

Where an employer begins activities following a transaction within the meaning of section 170, the insurable wages of the employer’s predecessor must be used to calculate the percentages referred to in the first and second paragraphs, if the successor continues all the predecessor’s activities following the transaction.

The insurable wages of an auxiliary worker must be excluded when calculating the percentages under this section. In addition, the amount of protection enjoyed pursuant to section 18 of the Act by an employer or an executive officer of the employer who, in addition to sitting on the board of directors, performs work for the employer is considered to be insurable wages declared for the unit that corresponds to the activities in which the person is involved.

Decision 2010-11-18, s. 12.