188. For the purposes of this Chapter, the assessment according to risk calculated at the unit rate that corresponds to the product obtained by multiplying that portion of the general unit rate in which the employer is classified for the relevant year corresponding to the financial requirements that the Commission apportions according to first- or second-level risk at the time the rate is fixed under section 304 of the Act by the insurable wages paid to the employer’s workers in respect of that unit.
However, except for the situation referred to the second paragraph of section 181, when a successor pursues a predecessor’s activities in part only, the predecessor’s assessment according to risk calculated at the unit rate is obtained using the insurable wages paid to its workers in respect of those activities and the corresponding unit rates for those activities.
For the purposes of the transaction referred to in the first paragraph, where a successor or predecessor is classified in more than one unit, the aggregate results obtained for each unit are taken into consideration.
Decision 2010-11-18, s. 188.