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A-3.001, r. 7 - Regulation respecting financing
Section 149
Disposition versions
149. An employer who has submitted an application under section 142 and who ceases to be a subsidiary of one or more Cree bands after the date of the report prescribed in subparagraph 3 of the third paragraph of section 143 is considered to no longer form part of the group from the date on which the employer ceases to be so controlled.
If the employer then qualifies for retrospective adjustment of the assessment under section 87 for the assessment year, it is deemed to have elected the assumption limit applicable to the group unless the employer sends to the Commission the notice provided for in section 101 within the prescribed period.
149. An employer who has submitted an application under section 142 and who ceases to be a subsidiary of one or more Cree bands after the date of the certificate prescribed in subparagraph 3 of the third paragraph of section 143 is considered to no longer form part of the group from the date on which the employer ceases to be so controlled.
If the employer then qualifies for retrospective adjustment of the assessment under section 87 for the assessment year, it is deemed to have elected the assumption limit applicable to the group unless the employer sends to the Commission the notice provided for in section 101 within the prescribed period.
