204. Where such a transaction took place and where the predecessors that qualified for retrospective adjustment of their assessments under section 87 for the year in which the transaction took place have applied for the re-determination of their qualification for that year pursuant to section 89, but where at least one other predecessor has made an application to qualify under section 88 for that year, the successor qualifies for retrospective adjustment of the assessment if it satisfies the requirements for qualification set out in section 88. In such a case, the Commission takes into account, for the purposes of section 88, the insurable wages paid to its workers, as well as the wages paid to all the workers of the predecessors that qualified for retrospective adjustment of their assessments for that year, or applied for qualification, declared for the years referred to in that section in respect of the unit in which the predecessors were classified for those assessment years. The unit rates according to risk for those units are used in respect of those wages for the purpose of performing the calculations referred to in paragraphs 1 and 2 of section 88.
Decision 2010-11-18, s. 204.