292. An employer shall transmit to the Commission every year, before 15 March, a statement indicating the following particulars:(1) the amount of the gross wages earned by his workers during the preceding calendar year, and
(2) an estimate of the gross wages he expects to pay to his workers during the current calendar year.
The correctness of the statement is attested by a declaration signed by the employer or his representative who has personal knowledge of the matters mentioned therein.
1985, c. 6, s. 292; 1993, c. 5, s. 6; 1996, c. 70, s. 11.