151. Employers considered to be one and the same employer for the purposes of retrospective adjustment of the assessment for a given year must provide, prior to 1 March of the following year, a report from an independent auditor attesting to the composition of the group, to the Cree bands’ control of their subsidiaries during the assessment year, and to any change in the group having occurred during that year.
Decision 2010-11-18, s. 151; Decision 2014-09-18, s. 1 and 2.