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A-3.001, r. 7 - Regulation respecting financing
Section 185
Disposition versions
185. Where the transaction is a merger, the successor qualifies for a personalized rate for each unit in which it is classified for the year in which the transaction took place, where at least one of the predecessors party to the merger qualified for such a rate pursuant to Chapter II.
The first- and second-level risk indices that apply to the successor as of the date on which the transaction took place correspond respectively to the weighted average, determined in accordance with Subdivision 2, of the first-level risk indices of the predecessors and to the weighted average of their second-level risk indices calculated for that year in accordance with Chapter II.
The first- and second-level risk indices of a predecessor that did not qualify for a personalized rate on the date on which the transaction took place are equal to 1.
