29. An employer who does not comply with the obligation of drawing up a document in accordance with sections 35 and 36 must declare all the insurable wages paid to workers in respect of the unit, among those in which the employer is classified, with the highest rate.
An employer who does not include a worker in a document that the employer is required to draw up pursuant to section 35 must declare the insurable wages of that worker for that year in respect of the unit, among those in which the employer is classified, with the highest rate.
Decision 2010-11-18, s. 29.