A-3.001, r. 7 - Regulation respecting financing

Section 36 Disposition versions

2016-01-01

36. An employer classified in more than one unit among units 69960 or 80030 to 80250 must, before sending a statement of wages under the first paragraph of section 21 and not later than 14 March of the year following the assessment year, draw up a document concerning the contracts to which the employer is a party for work covered by those units and completed in whole or in part during the assessment year, containing

(1)  the number of each contract, or any other means of identifying the contract used by the employer;

(2)  a description of the work performed by the employer’s workers during the assessment year in connection with each contract;

(3)  the dates when work began and ended on each contract;

(4)  the amount of each contract;

(5)  for each contract, the numbers of the classification units that cover the work performed during the assessment year by the employer’s workers.

The employer must also provide, in the document referred to in section 35 and for each worker assigned to activities covered by those units, verifiable data making it possible to relate the wages declared for those units to the work performed by the workers under the contracts to which the document drawn up under this section refers.

An employer referred to in the first paragraph is exempted from apportioning the insurable wages of the workers to units 69960 and 80030 to 80250, in the document referred to in section 35, if the employer apportions in the document the insurable wages relating to the activities covered by those units for each of the contracts referred to in the first paragraph. This apportionment must be based on a system for periodically monitoring the time worked by the employer’s workers on activities covered by those units, making it possible to link the apportionment to the work performed by each worker during the assessment year.

Decision 2010-11-18, s. 36; Decision 2015-09-17, s. 1.

2012-09-01

36. An employer classified in more than one unit among units 69960 or 80030 to 80260 must, before sending a statement of wages under the first paragraph of section 21 and not later than 14 March of the year following the assessment year, draw up a document concerning the contracts to which the employer is a party for work covered by those units and completed in whole or in part during the assessment year, containing

(1)  the number of each contract, or any other means of identifying the contract used by the employer;

(2)  a description of the work performed by the employer’s workers during the assessment year in connection with each contract;

(3)  the dates when work began and ended on each contract;

(4)  the amount of each contract;

(5)  for each contract, the numbers of the classification units that cover the work performed during the assessment year by the employer’s workers.

The employer must also provide, in the document referred to in section 35 and for each worker assigned to activities covered by those units, verifiable data making it possible to relate the wages declared for those units to the work performed by the workers under the contracts to which the document drawn up under this section refers.

An employer referred to in the first paragraph is exempted from apportioning the insurable wages of the workers to units 69960 and 80030 to 80260, in the document referred to in section 35, if the employer apportions in the document the insurable wages relating to the activities covered by those units for each of the contracts referred to in the first paragraph. This apportionment must be based on a system for periodically monitoring the time worked by the employer’s workers on activities covered by those units, making it possible to link the apportionment to the work performed by each worker during the assessment year.

Decision 2010-11-18, s. 36.