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A-3.001, r. 7 - Regulation respecting financing
Section 197
Disposition versions
197. Where, under section 87, the successor was not qualified for to retrospective adjustment of its assessment for the assessment year in which the transaction took place and had not applied for qualification for that year under section 88, but where the predecessor was qualified or had applied for qualification for that year, the successor is qualified for retrospective adjustment of its assessment if the product obtained by multiplying the insurable wages paid to its workers for the period commencing on the date on which the transaction took place and ending on 31 December of the year in which the transaction took place by the unit rate according to risk for the unit in which the successor is classified for that period, is at least equal to the qualifying threshold for that year.
