Verified payroll, computation of payroll
75(1)An employer shall, at or after the close of each calendar year, or at such other times as may be required by the Commission, furnish verified copies or reports of his payrolls, together with such other information as the Commission may require, verified by statutory declaration, for the purpose of enabling the Commission to adjust and compute the amount of the assessment as provided in section 74.
75(2)In computing and adjusting the amount of the payroll of any industry, regard shall be had only to such portion of the payroll as represents workers and work within the scope of this Part and where the yearly earnings of any worker exceeds the maximum annual earnings in effect under subsection 38.1(3) the excess shall be deducted from the amount of the payroll and the assessments shall be based on the amount of the payroll as so reduced.
R.S., c.255, s.70; 1957, c.68, s.7; 1968, c.91, s.7; 1971, c.77, s.4; 1973, c.65, s.11; 1974, c.49 (Supp.), s.4; 1975, c.92, s.10; 1978, c.61, s.7; 1980, c.56, s.12; 1981, c.80, s.23; 1994, c.70, s.12