A-3.001, r. 7 - Regulation respecting financing

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55. The retained compensation cost determined in accordance with section 54 is divided into a first-level retained compensation cost and a second-level retained compensation cost as follows:
first-level retained = retained compensation cost up to 5% of
compensation cost the maximum yearly insurable earnings


second-level retained = retained compensation cost less the
compensation cost first-level retained compensation cost
Decision 2010-11-18, s. 55.