92. An application made by an employer under section 88 and under the first paragraph of section 89 must reach the Commission before 15 December of the year preceding the assessment year, and the application is irrevocable for that assessment year from that date forward.
An application for a given assessment year made under paragraph 1 of section 88 by an employer beginning its activities after the date prescribed in the first paragraph must reach the Commission before the date on which the employer begins its activities, and the application is irrevocable for that assessment year from that date forward.
An application made by an employer under section 90 must reach the Commission before 1 October of the year preceding the assessment year, and the application is irrevocable for that assessment year from that date forward.
Decision 2010-11-18, s. 92.