A-3.001, r. 7 - Regulation respecting financing

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103. The notice given by an employer pursuant to the first paragraph of section 101 is irrevocable in respect of an assessment year from 15 December of the year preceding the assessment year.
The notice given by an employer pursuant to the second paragraph of the said section is irrevocable in respect of an assessment year, from the date the employer begins its activities.
Decision 2010-11-18, s. 103.