152.8.5. For the purposes of sections 152.8.1, 152.8.3 and 152.8.4, the date of receipt of an application for redemption is deemed to be(1) if the application is accompanied by a copy of a final decision of the Administrative Labour Tribunal or, where applicable, of a higher authority concerning the Tribunal’s decision, and that final decision is rendered following a request made under section 39 of the Labour Code (chapter C-27) or a copy of an out-of-court settlement following such a request, the date on which the request was made under that section 39; (2) if the application is accompanied by a copy of a final decision of the Administrative Labour Tribunal or, where applicable, of a higher authority concerning the Tribunal’s decision, and that final decision is rendered following an investigation made under section 39 of the Labour Code, the date of the Tribunal’s decision;
(3) if the application is accompanied by a copy of a final decision of the Agence du revenu du Québec or the Canada Revenue Agency or, where applicable, of a higher authority concerning the decision of the agency concerned, the date of the decision of the agency concerned; or
(4) in all other cases, the date of receipt of the application for redemption.