J. Williamson

The employer objected to the WSIB's decision to classify its insurable earnings under Rate Group 764 (Homebuilding) from January 1, 2004 to December 31, 2006, arguing it should be classified under Rate Group 723 (Apartment and Condominium Construction).

The employer was involuntarily registered following an audit of an associated firm.

The Appeals Resolution Officer found that the employer provided ancillary services to the associated firm, which was classified under Rate Group 764 during the disputed period.

Therefore, the employer was correctly classified under Rate Group 764.

The retroactive premium adjustment to 2004 was also upheld due to a lack of full disclosure.

The employer's objection was denied.

The employer objected to a WSIB audit decision that prorated its common earnings for 2006 and 2007 and classified several contractors as workers, adding their earnings to the employer's insurable earnings.

The employer argued the proration was a 'classification change' limiting retroactive adjustments to the current year, and questioned the contractors' status.

The Appeals Resolution Officer denied the objection, finding the proration was a correction of reporting errors rather than a classification change, and that the employer provided insufficient evidence to overturn the auditor's determination regarding the contractors' worker status.