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

Section 166
Disposition versions

Full text
166. The bankruptcy of an employer that is part of a group referred to in Subdivisions 1 and 3, which occurs within the first 21 months of the reference period, renders the employer ineligible for retrospective adjustment of its assessment for the assessment year, and the employer is assessed for that year at the rate that would otherwise have applied to it under section 305 of the Act.
The employer is deemed never to have been part of the group for the purpose of calculating, for the assessment year, any adjustment of the assessment of the other employers in the group.
Decision 2010-11-18, s. 166.
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