137. A group of employers that qualifies for retrospective adjustment of the assessment pursuant to an application under section 132 and that ceases to qualify for a year cannot submit a new application under that section before the expiry of a 5-year period from that year.
Despite the foregoing, the first paragraph does not apply to a group of employers that ceases to qualify for retrospective adjustment because it no longer meets the requirements of section 87, unless it does not submit an application under section 132, for one year, as soon as it meets the requirements of section 87.
For the purpose of this section, any group having the same board of directors as the group that ceased to qualify for retrospective adjustment is deemed to be the same group.
Decision 2010-11-18, s. 137.