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A-3.001, r. 7 - Regulation respecting financing

Section 161
Disposition versions

Full text
161. Where a Fund becomes an employer after the date of the certificate prescribed in subparagraph 2 of the third paragraph of section 156, it is considered to be an employer belonging to the group for the assessment year, from the date on which it becomes an employer.
The election made by the group under section 101 is applicable to the Fund.
Decision 2010-11-18, s. 161.
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