312. The Commission may increase the rate of assessment of one, several or all the units or add to the assessment imposed on one, several or all the employers, as it considers fair, a percentage or additional amount in order to create a reserve to pay costs due to(1) circumstances that, in its opinion, would entail too great an increase in the rate of assessment of a unit of activity;
(2) occupational diseases;
(3) protective re-assignments provided by section 32 of the Act respecting occupational health and safety (chapter S-2.1);
(4) the failure of certain employers to pay their assessments.