143. An application under section 142 must be signed by all the employers in the group and submitted using the form containing all the elements required by this section, as made available by the Commission, in particular on its website.
All the employers in the group must apply, for the assessment year, to be considered as a single employer for the purposes of retrospective adjustment of the assessment for that year. They must state that they form a group within the meaning of section 141, designate one of their number to send a notice to the Commission under section 101 stating the limit for the assumption of costs, and designate a person to act as the contact person for the group with the Commission.
The application must be accompanied by the following documents:(1) a resolution from each employer in the group authorizing the filing of the application and designating one person to sign the application on its behalf;
(2) a resolution from each Cree band authorizing the application to be submitted by their subsidiaries;
(3) a report from an independent auditor attesting to the composition of the group and to the control of the Cree bands over their subsidiaries; the report may not be dated prior to 1 August of the year preceding the assessment year and must attest to the composition and control on the date of the report.
Decision 2010-11-18, s. 143; Decision 2014-09-18, s. 1 and 2.