224. The Commission may, on its own initiative and in order to rectify an error, re-determine the classification of an employer assigned pursuant to Book II or the imputation of the cost of benefits under Division VI of Chapter IX of the Act, within 6 months of its decision, if the decision has not been the subject of a decision rendered pursuant to section 358.3 of the Act or of a contestation before the Administrative Labour Tribunal pursuant to section 360 of the Act. However, any such re-determination must be made(1) in respect of an employer classification, not later than 31 December of the fifth year following the assessment year to which it relates;
(2) in respect of the imputation of the cost of benefits, not later than 31 December of the fifth year following the year during which the accident occurred or the disease was reported.