51. For the purpose of determining an employer’s experience, the Commission takes into account every industrial accident that occurred and every occupational disease that was reported during the first- and second-level reference periods, for which all or part of the cost of benefits was imputed to the employer.
Where the employer is referred to in section 47, and all or part of the insurable wages paid to the employer’s workers cannot be broken down in accordance with that section for one or more years for the first- or second-level reference periods and the wages are not apportioned by the Commission in accordance with that section, the Commission does not take into account an industrial accident suffered by one of its workers or an occupational disease reported by one of its workers in a year in respect of which the wages cannot be so broken down or apportioned, if the accident occurred or the disease was contracted while the worker was engaged in the activities of a unit in respect of which all or part of his wages cannot be broken down or apportioned.
Decision 2010-11-18, s. 51.