A-3.001, r. 7 - Regulation respecting financing

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48. Where an employer was classified in one unit for one or more years of the first-level reference period and the employer no longer carries on the activities covered by that unit for the assessment year, the employer is deemed to be still classified in that unit for that year for the purposes of determining the aggregate of the expected compensation cost for the first-level reference period, in accordance with section 45. The Commission must, where applicable and by making the necessary changes, apply the rules prescribed in sections 46 and 47.
Decision 2010-11-18, s. 48.