234. Despite section 233, the Commission may not re-determine an employer’s assessment in order to take into account a modification to the insurable wages paid to the employer’s workers and used to determine the assessment in accordance with Chapters II, III and IV of Title V of Book III, when the modification occurred after 31 December of the fifth year following the assessment year during which the wages were paid.
Decision 2010-11-18, s. 234.