A-3.001, r. 7 - Regulation respecting financing

Article 128 Versions de la disposition

2025-10-01

128. Employers considered to be one and the same employer for the purposes of retrospective adjustment of the assessment for a given year must provide, prior to 1 June of the following year, a report from an independent auditor attesting to the composition of the group, to the parent company or partnership’s control of its subsidiaries during the assessment year, and to any change in the group having occurred during that year.

Despite the first paragraph of section 123, failure to file the report by an independent auditor within the prescribed time limit leads to the revocation of the application submitted under section 119.

A group of employers that qualifies for the retroactive adjustment of the assessment pursuant to an application submitted under section 119 and that ceases to qualify because of a failure to file the report by an independent auditor within the prescribed time limit may not submit a new application under that section before the expiry of a 5-year period from the assessment year in which the application was revoked. If an application has already been accepted by the Commission for another assessment year within that period, that application is also revoked.

Decision 2010-11-18, s. 128; Decision 2014-09-18, ss. 1, 2, and 3; Décision 2025-09-18, s. 4.

2015-01-01

128. Employers considered to be one and the same employer for the purposes of retrospective adjustment of the assessment for a given year must provide, prior to 1 March of the following year, a report from an independent auditor attesting to the composition of the group, to the parent company or partnership’s control of its subsidiaries during the assessment year, and to any change in the group having occurred during that year.

If the employers fail to file the report referred to in the first paragraph within the prescribed time, the Commission appoints an auditor for the purpose of providing the report.

The expenses incurred by the Commission for that purpose are apportioned prorata among the employers of the group according to the insurable wages paid for the assessment year to the workers of each employer and are added to the elements taken into account in determining the adjusted assessment of each employer in accordance with section 107.

Decision 2010-11-18, s. 128; Decision 2014-09-18, s. 1, 2, et 3.

2012-09-01

128. Employers considered to be one and the same employer for the purposes of retrospective adjustment of the assessment for a given year must provide, prior to 1 March of the following year, a certificate from an outside auditor attesting to the composition of the group, to the parent company or partnership’s control of its subsidiaries during the assessment year, and to any change in the group having occurred during that year.

If the employers fail to file the certificate referred to in the first paragraph within the prescribed time, the Commission appoints an auditor for the purpose of providing the certificate.

The expenses incurred by the Commission for that purpose are apportioned prorata among the employers of the group according to the insurable wages paid for the assessment year to the workers of each employer and are added to the elements taken into account in determining the adjusted assessment of each employer in accordance with section 107.

Decision 2010-11-18, s. 128.