- Corporation (amalgamation)
- Experience rating (moving from MAPP to NEER or CAD-7)
In September 2014, two companies amalgamated into a new company. Prior to the amalgamation, the two companies were in the MAPP experience rating plan. One of the results of the amalgamation was that the new company migrated to the NEER experience rating plan. The Board calculated the new company's premium ratings based on the 2001, 2002 and 2003 claims and costs of the two companies. This resulted in a surcharge to the new company. The new company appealed.
The Vice-Chair referred to Board Operational Policy Manual, Document No. 14-02-05, on closures, which provides that an amalgamated corporation assumes all WSIB debts and liabilities of each of the amalgamating corporations. Also, Document No. 13-02-02 provides that NEER ratings will take into account claims and costs in the three prior years. Considering these policies and Tribunal decisions on migrating from MAPP to NEER or CAD-7, the Vice-Chair concluded that the Board properly calculated the new company's NEER assessment, using the claims and costs of the two old companies for 2001, 2002 and 2003.The appeal was dismissed.