34. Where an establishment or part thereof is alienated or transferred otherwise than by sale under judicial authority, the new employer assumes the obligations of the former employer under this Act toward the worker and, in respect of payment of the assessment due at the time of the alienation or transfer, toward the Commission.
For the purposes of the first paragraph, the assessment due by the former employer on the date of the alienation or transfer includes the assessment that can be computed on the basis of wages paid by the former employer until that date and the rate applicable on that date under section 305 even if a notice of assessment has not been issued.
Where an establishment is sold by sale under judicial authority, the new employer assumes the obligations of the former employer under this Act toward the worker if the new employer carries on the same activities in the establishment as were carried on there before the sale.
1985, c. 6, s. 34; 2006, c. 53, s. 6; I.N. 2016-01-01 (NCCP).