A-29.011 - Act respecting parental insurance

Section 59.1 Disposition versions

2006-01-01

59.1. If, during a year, an employer immediately succeeds another employer following the formation or winding-up of a legal person or following the acquisition of a major portion of the property of a business or of a separate part of a business, without there being an interruption of the services provided by an employee, the following rules apply:

(1)  for the purposes of section 58, the employer is deemed to be the same as the preceding employer; and

(2)  the premium the employer is required to pay under section 59 is equal to the difference between the premium that the preceding employer should have paid for the year in respect of each employee if there had been no successive employer, and the aggregate of the amounts that the latter is required to pay for that year.

2005, c. 13, s. 35.