A-3.001, r. 7 - Regulation respecting financing

Section 167 Disposition versions

2012-09-01

167. The Commission calculates retrospective adjustment of the assessment of an employer who is part of a group for an assessment year and whose bankruptcy occurs after the 21st month of the reference period using the rules set out in sections 113 and 114, with the necessary modifications.

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 subsequent to the adjustment made under the first paragraph.

Decision 2010-11-18, s. 167.