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Established in 1985, the Workplace Safety and Insurance Appeals Tribunal (WSIAT) is the final level of appeal to which workers and employers may bring disputes concerning workplace safety and insurance matters in Ontario. WSIAT has always been separate from and independent of the Workplace Safety and Insurance Board.

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  Decision 733 18
6/19/2018
C. Huras - B. Davis - S. Roth

  • Executive officers (construction industry)
  • Schedule 1 employer (compulsory coverage) (construction)

Effective January 1, 2013, compulsory coverage was extended to independent operators, sole proprietors, partners and executive officers in the construction industry. Partnerships, corporations with workers, and corporations without workers but with multiple executive officers were able to exempt one partner or one executive officer from coverage if that individual did not perform any construction work. In addition, the Board created Rate Group 755 for non-exempt partners and executive officer in Rate Group 719 who do not perform construction work on the site.
The Board conducted an audit of the employer on June 25, 2014, and, as a result, added Rate Group 755 effective January 1, 2014. Two executive officers were required to report their insurable earnings effective January 1, 2014. One of the executive officers was determined to be exempt from coverage effective June 24, 2014, which was the date he submitted the signed declaration of exemption required by Board Operational Policy Manual, Document No. 12-01-06.
There were no exceptional circumstances warranting a retroactive change to January 1, 2014, to the compulsory coverage exemption.