46. Where an employer who was classified in several units for all or some of its activities is reclassified for all of its activities covered by the units in a single unit or where the employer was classified in one unit for all or some of its activities and it is reclassified in another unit for all the activities covered by that unit, the insurable wages paid to the employer’s workers in respect of the units in which the employer was classified are, for the purposes of section 45, for one or more years of the first-level reference period, considered to be insurable wages paid in respect of the unit in which the employer is reclassified.
Decision 2010-11-18, s. 46.