99. (1) Where any deficiency in the amount realized from any assessment in any class is caused by the failure of some of the employers in that class to pay their share of the assessment or by any disaster or other circumstance which, in the opinion of the Commission, would unfairly burden the employers in that class, the deficiency or loss may be made up by supplementary assessment upon the employers in all the classes and the provisions of section 97 shall apply to such assessment; but the Commission may defer such supplementary assessing until the next annual assessment and then include in such annual assessment, the amount necessary to make up the deficiency.
(2) The Commission, where it deems proper, may add to the assessment for any class or classes or for all the classes of industries in Schedule B, a percentage or additional sum for the purpose of raising a special fund to be laid aside and used to meet the loss arising from any disaster or other circumstance which, in the opinion of the Commission, would unfairly burden the employers in any class.
(3) If a workman, handicapped as a result of a previous accident, a congenital infirmity or a pathological condition, is injured by reason of an accident arising out of or in the course of his work, the Commission may charge a part of the expenditure and compensation respecting such accident to a special fund.
(4) The Commission may add to the assessment for any class or classes or for all the classes of industries in Schedule B, a percentage or additional sum in order to establish the special fund contemplated in subsection 3.