208. For subsequent assessment years, the successor qualifies for retrospective adjustment of its assessment if it satisfies the requirements set out in Chapter III. In such a case, the insurable wages paid to the successor’s workers for the year prior to the year preceding the assessment year includes the wages paid to the predecessor’s workers in respect of their activities, and the rate applicable is the unit rate according to risk for the unit in respect of which the wages have been declared pursuant to the Act.
Decision 2010-11-18, s. 208.