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A-3.001, r. 7 - Regulation respecting financing
Section 235
Disposition versions
235. The Commission re-determines an employer’s assessment made in accordance with section 307 of the Act if the employer sends it information, not later than 31 December of the fifth year following the assessment year to which it relates, that allows the Commission to assess the employer and if the notice of assessment 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.
When the Commission re-determines an employer’s assessment pursuant to the first paragraph, the employer remains liable for payment of the penalty and interest resulting from its delay.
235. The Commission re-determines an employer’s assessment made in accordance with section 307 of the Act if the employer sends it information, not later than 31 December of the fifth year following the assessment year to which it relates, that allows the Commission to assess the employer and if the notice of assessment has not been the subject of a decision rendered pursuant to section 358.3 of the Act.
When the Commission re-determines an employer’s assessment pursuant to the first paragraph, the employer remains liable for payment of the penalty and interest resulting from its delay.
