A-3.001, r. 7 - Regulation respecting financing

Section 135 Disposition versions

2012-09-01

135. An employer who, after the date of the resolution provided for in subparagraph 2 of the third paragraph of section 133, comes under the administration of the board of directors of a group that has submitted an application under section 132 is considered part of that group for the assessment year from the date on which such administration begins. The same applies to an institution that is administered by that board of directors and that subsequently becomes an employer, from the same date.

The election made by the group under section 101 is applicable to the employer and the institution.

Decision 2010-11-18, s. 135.