189. For the purposes of this Subdivision, where a predecessor or successor was involved in another transaction between 1 January of the year preceding the year in which the transaction took place and the actual date on which the transaction took place, its assessment according to risk calculated at the unit rate for the year preceding the year in which the transaction took place is increased by the assessment according to risk calculated at the predecessor’s unit rate in respect of that other transaction, for the period commencing on 1 January of the year preceding the year in which the transaction took place and ending on the date on which that other transaction took place or, at the latest, by 31 December of that year.
Decision 2010-11-18, s. 189.