232. The Commission may, on its own initiative and in order to rectify an error related to the elements used to fix the assessment of an employer other than the elements referred to in Chapters I to III, re-determine the assessment within 6 months of the date of the notice of assessment, but not later than 31 December of the fifth year following the assessment year, if the notice has not been the subject of a decision rendered pursuant to section 358.3 of the Act or of a contestation before the Administrative Labour Tribunal pursuant to section 360 of the Act.
Decision 2010-11-18, s. 232; S.Q. 2021, c. 27, s. 248.