198. However, a successor referred to in section 197 may apply to have its qualification for retrospective adjustment of its assessment determined pursuant to section 87 if the predecessor provides the Commission with a statement of the insurable wages paid to its workers for the year in which the transaction took place and the 2 preceding years, in respect of the activities covered by the transaction, provided the application was made before the date on which the transaction took place. In such a case, the insurable wages paid to the successor’s workers during the year prior to the year preceding the assessment year include the insurable wages paid to the predecessor’s workers for that year in respect of the activities that are covered by the transaction.
Decision 2010-11-18, s. 198.