A-3.001, r. 7 - Regulation respecting financing

Section 207 Disposition versions

2012-09-01

207. Where the successor qualifies for retrospective adjustment of the assessment for the year in which the transaction took place pursuant to the rules set out in this Subdivision, the assessment of the successor and of the predecessors is retrospectively adjusted in accordance with Chapter III as if they were a single employer.

However, the successor’s assessment for the period prior to the date on which the transaction took place involving a predecessor that did not qualify for retrospective adjustment of the assessment or had not applied for qualification, is the assessment fixed at the rate applicable to the predecessor before that date.

Decision 2010-11-18, s. 207.