240. The Commission may, on its own initiative, re-determine a penalty imposed pursuant to section 321.2 or 321.3 of the Act if its decision was rendered before becoming aware of an essential fact relating to the wages that must be used to determine the amount of a periodic payment and that relate to the year of that payment, within 6 months of becoming aware of the essential fact, but not later than 31 December of the fifth year following the assessment year to which the penalty relates.
Decision 2010-11-18, s. 240.