A-3.001, r. 7 - Regulation respecting financing

Section 47 Disposition versions

2014-01-01

47. Where an employer who was classified in one unit for all or some of its activities is reclassified for the same activities in several units, the insurable wages paid to the employer’s workers in respect of the activities covered by the units for one or more years of the first-level reference period are, for the purposes of section 45, considered as if they had been declared for the units if they can be broken down in respect of each of those units.

The Commission apportions, where applicable, for any year when the wages cannot be broken down, the insurable wages paid to the employer’s workers in respect of each unit in which the employer is reclassified, in the same proportion as the year preceding the year in which the employer was reclassified where it is reclassified in a unit and in at least one exceptional unit and where it satisfies the following conditions:

(1)  for the year preceding the year in which the employer is reclassified, it was classified in at least one unit that expressly provides for the employer’s classification in an exceptional unit;

(2)  the insurable wages paid to the employer’s workers in respect of the activities covered by the units in which the employer is reclassified can be broken down for the year preceding the year in which the employer is reclassified but cannot be broken down for any of the 4 years prior to the year preceding the year in which it is reclassified.

Where the employer is reclassified in one unit and in at least one exceptional unit, and where the employer was not, for the year preceding the year in which it is reclassified, classified in at least one unit that expressly provides for its classification in an exceptional unit and where for one or more years of the first-level reference period the insurable wages paid to the employer’s workers in respect of the activities covered in each unit cannot be broken down, the Commission apportions such wages in respect of the units according to the following percentages for the exceptional units, with the residual percentage being attributed to the other unit:

(a)  in respect of unit 34410: 10%

(b)  (subparagraph revoked);

(c)  in respect of unit 90010: 14%

(d)  in respect of unit 90020: 3%

(e)  in respect of unit 80020: 10%

The third paragraph applies only in respect of the assessment year in which the employer was reclassified.

Except in the case of an employer referred to in the second paragraph, where for any year of the first-level reference period preceding the year in which the employer is reclassified in several units, the insurable wages paid to the employer’s workers in respect of each unit cannot be broken down, the Commission apportions the wages in respect of the units in the same proportion as the year in which the employer is reclassified. This paragraph applies only in respect of the assessment years following the year in which the employer is reclassified.

Decision 2010-11-18, s. 47; Decision 2013-09-19, s. 2.

2012-09-01

47. Where an employer who was classified in one unit for all or some of its activities is reclassified for the same activities in several units, the insurable wages paid to the employer’s workers in respect of the activities covered by the units for one or more years of the first-level reference period are, for the purposes of section 45, considered as if they had been declared for the units if they can be broken down in respect of each of those units.

The Commission apportions, where applicable, for any year when the wages cannot be broken down, the insurable wages paid to the employer’s workers in respect of each unit in which the employer is reclassified, in the same proportion as the year preceding the year in which the employer was reclassified where it is reclassified in a unit and in at least one exceptional unit and where it satisfies the following conditions:

(1)  for the year preceding the year in which the employer is reclassified, it was classified in at least one unit that expressly provides for the employer’s classification in an exceptional unit;

(2)  the insurable wages paid to the employer’s workers in respect of the activities covered by the units in which the employer is reclassified can be broken down for the year preceding the year in which the employer is reclassified but cannot be broken down for any of the 4 years prior to the year preceding the year in which it is reclassified.

Where the employer is reclassified in one unit and in at least one exceptional unit, and where the employer was not, for the year preceding the year in which it is reclassified, classified in at least one unit that expressly provides for its classification in an exceptional unit and where for one or more years of the first-level reference period the insurable wages paid to the employer’s workers in respect of the activities covered in each unit cannot be broken down, the Commission apportions such wages in respect of the units according to the following percentages for the exceptional units, with the residual percentage being attributed to the other unit:

(a)  in respect of unit 34410: 10%

(b)  in respect of unit 34420: 10%

(c)  in respect of unit 90010: 14%

(d)  in respect of unit 90020: 3%

(e)  in respect of unit 80020: 10%

The third paragraph applies only in respect of the assessment year in which the employer was reclassified.

Except in the case of an employer referred to in the second paragraph, where for any year of the first-level reference period preceding the year in which the employer is reclassified in several units, the insurable wages paid to the employer’s workers in respect of each unit cannot be broken down, the Commission apportions the wages in respect of the units in the same proportion as the year in which the employer is reclassified. This paragraph applies only in respect of the assessment years following the year in which the employer is reclassified.

Decision 2010-11-18, s. 47.