233. The Commission may, on its own initiative, re-determine the assessment of an employer if its decision was rendered before an essential fact related to the elements used to determine the assessment became known, other than the elements referred to in Chapters I to III, within 6 months of the Commission becoming aware of the essential fact, but not later than 31 December of the fifth year following the assessment year.
The Commission may also, following an application by an employer, re-determine its assessment if its decision was rendered before an essential fact related to the elements used to determine the assessment became known and if the application reaches the Commission within 6 months of the employer becoming aware of the essential fact, but not later than 31 December of the fifth year following the assessment year.
Decision 2010-11-18, s. 233.