(1) For the purpose of applying section 53 in respect of an accident that occurred or a disease that was reported in the year prior to the year preceding the assessment year, the Commission applies the following factor: 1.
(2) For the purpose of applying section 53 in respect of an accident that occurred or a disease that was reported in the year prior to the 2 years preceding the assessment year, the Commission determines the category applicable to the accident or disease from among the following categories and applies the corresponding factor indicated:
(1) Death: accident or disease resulting in death in the year in which the accident occurred or the disease was reported, or in the following year:
1 + (0.300 × A);
(2) Inactive: accident or disease that does not give rise to an income replacement indemnity for the final quarter of the year prior to the year preceding the assessment year:
1 + (0.200 × A);
(3) Active: accident or disease that gives rise to an income replacement indemnity for the final quarter of the year prior to the year preceding the assessment year:
1 + (3.400 × A);
(4) Hearing impairment: hearing impairment caused by noise not resulting from an industrial accident:
1 + (4.000 × A);
where A corresponds to the coefficient determined by the Commission after an actuarial valuation for the purposes of this section to ensure that the factor takes into account the cost, on 1 July of the assessment year, of the employment injuries for that year as established on the basis of the Commission’s financial statements and any corrections to the compensation cost of employment injuries that may be made outside the first- and second-level reference periods.
(3) For the purpose of applying section 53 in respect of an accident that occurred or a disease that was reported in the year prior to the 3 years preceding the assessment year, the Commission determines the category applicable to the accident or disease from among the following categories and applies the corresponding factor indicated:
(1) Death: accident or disease resulting in death in the year in which the accident occurred or the disease was reported, or during the 2 following years:
1 + (0.210 × B);
(2) Inactive: accident or disease that does not give rise to an income replacement indemnity in respect of the year prior to the year preceding the assessment year:
1 + (0.120 × B);
(3) Active: accident or disease that gives rise to income replacement indemnities for the year prior to the year preceding the assessment year:
(a) where there are no income replacement indemnities that relate to either one of the final 2 quarters of that year:
1 + (0.450 × B);
(b) where the income replacement indemnities relate to either one of the final 2 quarters of that year:
1 + (2.160 × B);
(4) Hearing impairment: hearing impairment caused by noise not resulting from an industrial accident:
1 + (3.500 × B);
where B corresponds to the coefficient determined by the Commission after an actuarial valuation for the purpose of this section to ensure that the factor takes into account the cost, on 1 July of the assessment year, of the employment injuries for that year as established on the basis of the Commission’s financial statements and any corrections to the compensation cost of employment injuries that may be made outside the first- and second-level reference periods.
(4) For the purpose of applying section 53 in respect of an accident that occurred or a disease that was reported in the year prior to the 4 years preceding the assessment year, the Commission determines the category applicable to the accident or disease from among the following categories and applies the corresponding factor indicated:
(1) Death: accident or disease resulting in death in the year in which the accident occurred or the disease was reported, or during the 3 following years:
1 + (0.150 × C);
(2) Inactive: accident or disease that does not give rise to an income replacement indemnity for the 2 years prior to the year preceding the assessment year:
1 + (0.100 × C);
(3) Active: accident or disease that gives rise to income replacement indemnities for the 2 years prior to the year preceding the assessment year:
(a) where the income replacement indemnities relate to only one quarter of the 2 years:
1 + (0.275 × C);
(b) where the income replacement indemnities relate to 2 quarters of the 2 years:
1 + (0.450 × C);
(c) where the income replacement indemnities relate to 3 quarters of the 2 years:
1 + (0.625 × C);
(d) where the income replacement indemnities relate to 4 quarters of the 2 years:
1 + (0.800 × C);
(e) where the income replacement indemnities relate to 5 quarters of the 2 years:
1 + (0.975 × C);
(f) where the income replacement indemnities relate to 6 quarters of the 2 years:
1 + (1.150 × C);
(g) where the income replacement indemnities relate to 7 quarters of the 2 years:
1 + (1.325 × C);
(h) where the income replacement indemnities relate to 8 quarters of the 2 years:
1 + (1.500 × C);
(4) Hearing impairment: hearing impairment caused by noise not resulting from an industrial accident:
1 + (3.000 × C);
where C corresponds to the coefficient determined by the Commission after an actuarial valuation for the purpose of this section to ensure that the factor takes into account the cost, on 1 July of the assessment year, of the employment injuries for that year as established on the basis of the Commission’s financial statements and any corrections to the compensation cost of employment injuries that may be made outside the first- and second-level reference periods.
(5) For the purposes of this Schedule, “quarter” means a quarter as defined in section 241.
(6) For the purposes of this Schedule, an income replacement indemnity does not include an income replacement indemnity provided for in section 61 of the Act.