may delegate 60.5(2) The Chief Appeal Commissioner may delegate in writing any of his or her powers or duties to an appeal commissioner appointed under clause 60.2(1)⁠(c), subject to any terms and conditions set out in the delegation. S.M. 1989-90, c. 47, s. 31 ; S.M. 2005, c. 17, s. 41 ; S.M. 2022, c. 24, s. 50 . Costs of commission 60.6 The operating costs of the appeal commission shall be paid by the board from the accident fund. S.M. 1989-90, c. 47, s. 31 . Practice and procedure 60.7 The appeal commission may determine the practice and procedure for the conduct of matters before it. S.M. 1989-90, c. 47, s. 31 ; S.M. 1991-92, c. 36, s. 26 ; S.M. 2021, c. 21, s. 36 . Jurisdiction of appeal commission 60.8(1) Subject to section 60.9, the appeal commission has exclusive jurisdiction to examine, inquire into, hear and determine all matters and questions arising under this Part in respect of (a) appeals under subsection 60.1(5); (b) determinations under subsection 60(5); (b.1) appeals of administrative penalties under section 109.7; (c) any matter referred to it by the Board of Directors. Powers of appeal commission 60.8(2) The appeal commission has all the powers conferred on the board by section 55 and subsections 60(1) and (2). Further investigation 60.8(3) The Chief Appeal Commissioner may at any time refer a matter to the board for further investigation. Representations and new evidence 60.8(4) In hearing a matter under subsection (1), the appeal commission shall give all parties who have a direct interest in the matter an opportunity to make representations, and may allow the presentation of new or additional evidence. Decision on appeal 60.8(5) On hearing an appeal, the appeal commission may confirm, vary or reverse the decision appealed from and shall, on the written request of a person with a direct interest in the matter, provide a written summary of its reasons. Commission bound by board policies 60.8(6) The appeal commission is bound by the policies of the Board of Directors. 60.8(7) [Repealed] S.M. 2005, c. 17, s. 42 . S.M. 1989-90, c. 47, s. 31 ; S.M. 1991-92, c. 36, s. 27 ; S.M. 1992, c. 58, s. 37 ; S.M. 2005, c. 17, s. 42 ; S.M. 2014, c. 31, s. 9 ; S.M. 2021, c. 21, s. 37 . Rehearing of appeal 60.9(1) If the Board of Directors considers that the appeal commission has not, in making a decision, properly applied this Act, the regulations or a board policy, it may, in writing, (a) stay the decision; and (b) refer the matter back to the appeal commission to be reheard by a panel of three commissioners who did not participate in the decision. Not a further level of appeal 60.9(2) This section does not establish a further level of appeal. Board may make policies re review 60.9(3) The Board of Directors may make policies to define the circumstances under which it will review decisions of the appeal commission. S.M. 1989-90, c. 47, s. 31 ; S.M. 2005, c. 17, s. 43 ; S.M. 2021, c. 21, s. 38 . Reconsideration by appeal commission 60.10(1) A person who is directly interested in a decision of the appeal commission may apply to the Chief Appeal Commissioner for an order directing reconsideration of the decision on the ground that new evidence has arisen or has been discovered since the hearing. Nature of new evidence required 60.10(2) The Chief Appeal Commissioner may direct the appeal commission to reconsider its previous decision where the Chief Appeal Commissioner considers that the evidence referred to in subsection (1) is substantial and material to the decision, and (a) did not exist at the time of the previous hearing before the appeal commission, or (b) was not known to the applicant at the time of the previous hearing before the appeal commission and could not have been discovered through the exercise of due diligence. Finality of decision 60.10(3) A decision of the Chief Appeal Commissioner under this section is final and conclusive. No general power of reconsideration 60.10(4) Except as provided in this section, the appeal commission shall not reconsider any matter or rescind, alter or amend any decision or order previously made by it, or make any further or supplementary order. Correction of clerical or typographical errors 60.10(5) The appeal commission may correct clerical or typographical errors in any decision or order it has made. S.M. 1989-90, c. 47, s. 31 ; S.M. 1991-92, c. 36, s. 28 ; S.M. 1992, c. 58, s. 37 ; S.M. 2005, c. 17, s. 44 . Annual report of appeal commission 60.11(1) Not later than May 31 of each year, the appeal commission must provide to the minister its annual report for the immediately preceding year generally describing the performance of its duties under this Act. Tabling report in Assembly 60.11(2) The minister must table a copy of the report in the Assembly within 15 days after receiving it if the Assembly is sitting or, if it is not, within 15 days after the next sitting begins. S.M. 2005, c. 17, s. 45 ; S.M. 2015, c. 13, s. 5 ; S.M. 2025, c. 21, s. 5 . Protection from liability 61 No action or proceeding may be brought against the board, a board member, a member of a committee or council established under this Act, an employee or agent of the board, an appeal commissioner, a member of a medical review panel, the Fair Practices Advocate or a person appointed or employed under section 108 acting under the authority of this Act for anything done or not done, or for any neglect, (a) in the performance or intended performance of a duty under this Act or its regulations; or (b) in the exercise or intended exercise of a power under this Act or its regulations; unless the person was acting in bad faith. S.M. 1989-90, c. 47, s. 32 ; S.M. 2005, c. 17, s. 46 ; S.M. 2021, c. 21, s. 39 . Board and employees not to be witnesses 62 For any civil or administrative proceeding to which the board is not a party, the following persons are not compellable witnesses in relation to a document or information obtained, received or made under this Act or the regulations by that person, and cannot be required to produce such a document or information: (a) a board member or a member of a medical review panel; (b) a member of a committee or council established under this Act; (c) an appeal commissioner; (d) the Fair Practices Advocate; (e) a person appointed or employed under section 108; (f) an employee or agent of the board. S.M. 1989-90, c. 47, s. 33 ; S.M. 2005, c. 17, s. 47 ; S.M. 2021, c. 21, s. 40 ; S.M. 2026, c. 37, s. 86 . 63 and 64 [Repealed] S.M. 1989-90, c. 47, s. 34 ; S.M. 1991-92, c. 36, s. 29 . 65 [Repealed] S.M. 1991-92, c. 36, s. 29 . Reports of officers of board 66(1) The board may act upon the report of any of its officers, and any inquiry or examination that it shall be deemed necessary to make may be made by any one of the officers of the board, or by a board member or some other person appointed to make the inquiry or examination; and the board may act upon his report as to the result of the inquiry or examination. Powers of officers 66(2) The person appointed to make the inquiry or examination has, for the purposes thereof, all the powers conferred upon the board by section 55. S.M. 1989-90, c. 47, s. 35 ; S.M. 2005, c. 17, s. 48 ; S.M. 2020, c. 21, s. 204 . Definitions 67(1) In this section, "opinion" means a full statement of the facts and reasons supporting a medical conclusion; (« avis ») "panel" means a medical review panel. (« comité ») 67(2) [Repealed] S.M. 1989-90, c. 47, s. 36. Reference by board on its discretion 67(3) Where in any claim or application by a worker for compensation a medical matter arises in which the board desires a further opinion, the board may refer the matter to a panel for its opinion in respect of the matter. Reference to panel on request of worker 67(4) Where in any claim or application by a worker for compensation the opinion of the medical officer of the board in respect of a medical matter affecting entitlement to compensation differs from the opinion in respect of that matter of the physician selected by the worker, expressed in a certificate of the physician in writing, if the worker requests the board, in writing before a decision by the appeal commission under subsection 60.8(5), to refer the matter to a panel, the board shall refer the matter to a panel for its opinion in respect of the matter. Reference to panel on request of employer 67(4.1) At the written request of an employer, the board may refer a medical matter to a panel for its opinion. The medical matter must be real and substantial and affect entitlement to compensation. The request must be received by the board before a decision by the appeal commission under subsection 60.8(5) is made. Duties of chair 67(5) Where a matter is referred to a panel, the chair (a) must invite any physician who has given a certificate under subsection (4) to attend a meeting of the panel to discuss the matter; (b) may order any medical examination or test; and (c) may invite any other health care provider that the chair considers appropriate to attend a meeting of the panel to discuss the matter. Panel may examine, consult 67(5.1) A panel to whom a matter is referred may examine the worker and may consult with any health care provider that the panel considers appropriate. Opinion in writing 67(6) A panel to which a matter is referred under this section shall give a full report on its findings and its opinion in writing to the board which shall send a copy thereof to the worker concerned and any physician who gave a certificate under subsection (4) in respect of the matter. Opinion of panel 67(7) Where a matter is referred to a panel for its opinion, the opinion of a majority of the members of the panel is the opinion of the panel, but, if there is not an opinion common to the majority of the members of the panel, the opinion of the chair of the panel shall be deemed to be the opinion of the panel. Dissenting opinion 67(8) Where the opinion given by a medical review panel on a matter is not unanimous, the report and opinion given to the board under subsection (6) shall include the dissenting opinion. Composition of medical review panels 67(9) A medical review panel shall be composed of (a) the chair of medical review panels appointed under subsection (10) or a physician appointed to act in his place and stead; and (b) two physicians specially skilled in the medical matter to be considered by the panel selected as provided in subsection (11) or (12). Chair of medical review panels 67(10) The minister shall appoint a physician to be chair of medical review panels and a physician to act in the place and stead of the chair on any medical review panel on the request of the chair or where the chair is unable to act. Selection of other members of medical review panel 67(11) Where the board desires, or is required, to refer a medical matter to a medical review panel, the board shall notify the claimant for compensation and the employer of the claimant at the time of the accident to the claimant, and each shall select, to act on the panel, a physician (a) who is willing to act on the panel; and (b) whose name is on a list provided by the College of Physicians and Surgeons of physicians specially skilled in the medical matter to be considered by the panel. Failure of parties to select 67(12) If a person notified under subsection (11) fails to select a physician in accordance with that subsection, within 15 days after receiving the notification under that subsection, the board shall select, to act on the panel, a physician (a) who is willing to act on the panel; and (b) whose name is on a list provided by the College of Physicians and Surgeons of physicians specially skilled in the medical matter to be considered by the panel. Ineligible physicians 67(12.1) A physician shall not be selected to act, and shall not serve, on a medical review panel where the physician (a) has examined or treated the worker; (b) examines workers on behalf of the employer; or (c) has acted as a consultant in the treatment of the worker. Board to select in certain cases 67(12.2) Where a worker is (a) self employed; (b) a member of the family of the employer; or (c) a partner in, or a member of, the firm that is the employer; or where the employer ceases to carry on business in the industry in which the injury occurred, the board shall exercise the employer's choice under subsection (11), as if it were the employer. Provision of lists by College of Physicians and Surgeons 67(13) The College of Physicians and Surgeons shall, from time to time, as requested by the board or the minister provide the board with lists of physicians who are specially skilled in various medical matters identified by the board as matters that arise on applications for compensation and who are willing to act on medical review panels. 67(14) [Repealed] S.M. 2005, c. 17, s. 49 . 67(15) [Repealed] S.M. 1989-90, c. 47, s. 36. Remuneration for members of panel 67(16) Each member of a panel may be paid, from the Accident Fund, such remuneration as may be approved by the board and any travelling or out-of-pocket expenses incurred by him in performing his duties on the panel. Procedures 67(17) A panel may determine its own rules of procedure. 67(18) [Repealed] S.M. 1989-90, c. 47, s. 36. S.M. 1989-90, c. 47, s. 36 ; S.M. 1991-92, c. 36, s. 30 ; S.M. 2005, c. 17, s. 49 . 68(1) [Repealed] S.M. 2021, c. 21, s. 41 . Consultation for benefit program regulation 68(2) Before establishing a new benefit program under section 43, the Board of Directors must consult with the minister and provide the minister with such financial and other information as the minister requires. 68(2.1) and (2.2) [Repealed] S.M. 2020, c. 21, s. 205 . 68(2.3) and (3) [Repealed] S.M. 2021, c. 21, s. 41 . 68(4) [Renumbered as subsection 60(5)] S.M. 1989-90, c. 47, s. 37 ; S.M. 1991-92, c. 36, s. 31 ; S.M. 1993, c. 48, s. 44 ; S.M. 2005, c. 17, s. 50 ; S.M. 2013, c. 39, Sch. A, s. 95 ; S.M. 2020, c. 21, s. 205 ; S.M. 2021, c. 21, s. 41 . Certified document is evidence 68.1 A document shall be admissible as evidence without further proof as to its substance where it is certified under the seal of the board to be a true copy, and purports to be signed by the secretary, the chief executive officer or such other officer as the board may authorize by resolution, and sets out the substance of an order, ruling or decision of the board, or information from a book, record, document or file of the board in the form of an extract or description. S.M. 1989-90, c. 47, s. 38 . Annual audit 69(1) The accounts of the board must be audited each year by an independent auditor appointed by the Board of Directors. The costs of the audit are payable out of the accident fund. Special audit or investigation 69(2) The Board of Directors or the Lieutenant Governor in Council may at any time appoint a person to conduct a special audit or investigation of the accounts or affairs of the board. The board must co-operate with the person conducting the audit or investigation. The costs of the audit or investigation are payable out of the accident fund. Program audit 69(3) In addition to any audit under subsection (1) or (2), the Board of Directors must, at least once every five years, appoint an independent auditor to review the cost, efficiency and effectiveness of at least one program provided under this Act. S.M. 2001, c. 39, s. 31 ; S.M. 2005, c. 17, s. 51 ; S.M. 2020, c. 21, s. 206 ; S.M. 2022, c. 19, s. 10 . Annual report and operating plan 70(1) Not later than May 31 of each year, the board must provide to the minister (a) its annual report for the immediately preceding year that includes (i) its audited financial statements for that year, and (ii) a report on its prevention activities under section 54.1; and (b) its five-year operating plan, including its plan for prevention activities. Tabling of report and operating plan 70(2) The minister must table a copy of the annual report and the operating plan in the Assembly on any of the first 15 days on which the Assembly is sitting after the minister receives them. Report and plan to be published 70(3) As soon as practicable after the annual report and the operating plan have been given to the minister, the board must publish them on its website. S.M. 2014, c. 31, s. 10 ; S.M. 2015, c. 13, s. 6 ; S.M. 2021, c. 21, s. 42 ; S.M. 2024, c. 9, s. 41 . 71 [Repealed] S.M. 2008, c. 42, s. 100 ; S.M. 2021, c. 21, s. 43 . 71.1 [Repealed] S.M. 1991-92, c. 36, s. 32 ; S.M. 2014, c. 31, s. 11 ; S.M. 2015, c. 13, s. 7 ; S.M. 2021, c. 21, s. 43 . 71.2 [Repealed] S.M. 1991-92, c. 36, s. 32 ; S.M. 2008, c. 42, s. 100 ; S.M. 2021, c. 21, s. 43 . 71.3 [Repealed] S.M. 1991-92, c. 36, s. 32 ; S.M. 2004, c. 42, s. 109 ; S.M. 2021, c. 21, s. 43 . 72 [Repealed] S.M. 2021, c. 21, s. 44 . ACCIDENT FUND Accident fund continued 73(1) A fund called the "accident fund" is continued for the payment of the compensation, outlays and expenses under this Part. Assessment classes established 73(2) Subject to section 79 (assignment of industry to class and group) and the regulations, the following classes are established for the purpose of assessment: (a) [repealed] S.M. 2021, c. 21, s. 45 ; (b) Class B — Individually assessed employers set out in a schedule established by the Board of Directors in accordance with section 76.2; (c) Class C — the Crown in right of Manitoba and those agencies of the government described in section 76 that are not deemed by subsection 76(3) or (4) to be a separate employer and are not included in Class B; (d) Class D — The City of Winnipeg; (e) Class E — Employers in all industries in Manitoba not included in the above classes and not excluded by regulation under section 2.1. S.M. 1991-92, c. 36, s. 33 ; S.M. 2005, c. 17, s. 52 ; S.M. 2021, c. 21, s. 45 ; S.M. 2022, c. 24, s. 50 . Optional coverage for firms in excluded industries 74(1) An employer's undertaking, or an individual plant that is excluded from being within the scope of this Part by regulation under section 2.1 may on the application of the employer be admitted by the board as being within the scope of this Part, subject to such terms and conditions, and for such period, as the board may deem adequate and proper. 74(2) [Repealed] S.M. 1989-90, c. 47, s. 39. Optional coverage for employers and directors 74(3) Any employer or director of a corporation in an industry within the scope of this Part may be admitted by the board as being entitled for himself or herself, and his or her dependants, to the same compensation as if the employer or director were a worker within the scope of this Part. Compensation to employer, director of corporation 74(4) Unless an application to come within the scope of this Part is approved by the board, compensation is not payable under this Part to (a) an employer; or (b) a director of a corporation that is the employer; (c) [repealed] S.M. 2005, c. 17, s. 53 . S.M. 1989-90, c. 47, s. 39 ; S.M. 1991-92, c. 36, s. 34 ; S.M. 1993, c. 48, s. 44 ; S.M. 2005, c. 17, s. 53 . Optional coverage for independent contractor 75(1) An independent contractor may, on his own application, be admitted by the board as being within the scope of this Part subject to such terms and conditions, and for such period, as the board may deem adequate and proper. Independent contractor as employee of employer 75(2) Where an independent contractor is admitted as being within the scope of this Part, he shall be deemed to be (a) a worker in the employment of himself in so far as this Part applies to workers in the employment of an employer; and (b) the employer of himself in so far as this Part applies to employers of a worker. Meaning of "independent contractor" 75(3) In this section, " independent contractor " means a self-employed person, including a partner in a partnership, who carries on or engages in any industry, and who does not employ any workers in connection with that industry. S.M. 2005, c. 17, s. 54 . Non-profit or charitable organization and volunteers admitted 75.1(1) A non-profit or charitable organization may apply to the board — on its own behalf and on behalf of any person or group of persons who performs volunteer service for the organization — to be admitted as being within the scope of this Part. The board may admit the organization and the person or group of persons, subject to any terms and conditions, and for the period, that the board considers appropriate. Volunteers deemed to be workers 75.1(2) A person admitted under subsection (1) is deemed to be a worker of the non-profit or charitable organization. Average earnings 75.1(3) The average earnings of a person deemed to be a worker under subsection (2) are the greater of (a) the amount calculated in accordance with section 45; and (b) an amount determined by the board as fairly representing the probable earning capacity of the person, which amount must not exceed the average of the industrial average wage for each of the 12 months before July 1 in the year before the accident. Automatic indexation 75.1(4) The average earnings referred to in subsection (3) must be adjusted on the first day of the month following the second anniversary of the accident and annually thereafter by applying the indexing factor determined under section 47. S.M. 2005, c. 17, s. 55 . Application to Crown employees 76(1) Subject as in this section provided, this Part applies to any employment by or under the Crown in right of the Province of Manitoba or by or under an agency of the government. Workers of agencies of the government 76(2) Subject to subsections (3) and (4), workers employed by an agency of the government shall be deemed to be workers employed under the Crown in the right of Manitoba for the purposes of this Act. Workers of agency of government before July 11, 1972 76(3) Subject to regulations made under section 78, where before July 11, 1972 an agency of the government was admitted by the board as an industry or employer within the scope of this Part, the workers employed by the agency of the government shall not be deemed to be workers employed by the Crown in right of Manitoba and the agency of the government shall be deemed to be a separate employer, for the purposes of this Part unless, before this provision comes into force, the Lieutenant Governor in Council declares that subsection (2) applies to the workers or any class thereof. Workers of government agency dealt with separately 76(4) Subject to regulations made under section 78, where before this provision comes into force the Lieutenant Governor in Council declared that workers employed by an agency of the government not be deemed to be workers employed by the Crown in right of Manitoba for the purposes of this Part, the workers shall not be deemed to be workers employed by the Crown in right of Manitoba and the agency of the government shall be deemed to be a separate employer for the purposes of this Part. Meaning of "agency of the government" 76(5) In this section and in sections 76.3 to 76.5, the expression "agency of the government" means (a) any board, commission, association, or other body, whether incorporated or unincorporated, all the members of which, or all the members of the board of management or board of directors of which, (i) are appointed by an Act of the Legislature or by order of the Lieutenant Governor in Council, or (ii) if not so appointed, in the discharge of their duties are public officers or servants of the Crown, or for the proper discharge of their duties are, directly or indirectly, responsible to the Crown, or (b) any corporation the election of the board of directors of which is controlled by the Crown, directly or indirectly, through ownership of shares of the capital stock thereof by the Crown or by a board, commission, association, or other body to which clause (a) applies. S.M. 1991-92, c. 36, s. 35 ; S.M. 2021, c. 21, s. 46 . 76.1 [Repealed] S.M. 1991-92, c. 36, s. 36 ; S.M. 2021, c. 21, s. 47 . Schedule of individually assessed employers 76.2(1) The Board of Directors may by regulation establish a schedule of individually assessed employers. Withdrawal from schedule 76.2(2) The Board of Directors may by regulation transfer an individually assessed employer to another class, in which case the board shall make such adjustments and disposition of funds, reserves and accounts, and require payment of such funds as it considers necessary to ensure that no class is adversely affected. Individual liability 76.2(3) Employers for the time being included in the schedule of individually assessed employers are liable individually to pay for the cost of compensation paid to their workers as the cost is determined by the board. Levy for added compensation for past accidents 76.2(4) The board may, in such manner and at such time or times as it considers appropriate, levy and collect money required to pay for increases in compensation for past accidents from employers who are or have been included in the schedule of individually assessed employers. S.M. 1991-92, c. 36, s. 36 ; S.M. 2021, c. 21, s. 48 ; S.M. 2022, c. 24, s. 50 . Authority to defer collection of funds 76.3(1) The board may defer the collection of the funds, or any portion of the funds, required for the future cost of claims arising in respect of (a) [repealed] S.M. 2021, c. 21, s. 49 ; (b) the Crown in right of Manitoba or an agency of the government; and (c) The City of Winnipeg. Board may defer collection from individually assessed employers 76.3(2) The board may defer the collection of funds, or any portion of the funds, required for the future cost of claims from an employer included in the schedule of individually assessed employers where the employer provides security that the board considers sufficient to guarantee the future cost of claims. Board may require deposit for compensation 76.3(3) The board may require an employer referred to in this section to deposit funds with the board from time to time, from which the board may pay compensation for accidents to workers of the employer. S.M. 1991-92, c. 36, s. 36 ; S.M. 2021, c. 21, s. 49 ; S.M. 2022, c. 24, s. 50 . Deferred funds are receivables 76.4 Where the board defers the collection of funds under section 76.3, the amount deferred is a receivable from (a) [repealed] S.M. 2021, c. 21, s. 49 ; (b) the employer in the schedule of individually assessed employers liable to pay the future cost of the claim; (c) the Crown in right of Manitoba and the agencies of the government to be apportioned in such manner as the board may determine; and (d) the City of Winnipeg. S.M. 1991-92, c. 36, s. 36 ; S.M. 2021, c. 21, s. 49 ; S.M. 2022, c. 24, s. 50 . Government guarantee 76.5 The government is responsible for ensuring the payment of any amount receivable by the board under section 76.4 from an agency of the government. S.M. 1991-92, c. 36, s. 36 ; S.M. 2021, c. 21, s. 50 . Determination of amount payable 76.6 The board may include, in the amount payable by the employers referred to in section 76.3, such sum as the board considers appropriate for the administrative expenses of the board and the costs incurred under section 77.1 (work experience program). S.M. 1991-92, c. 36, s. 36 ; S.M. 2005, c. 17, s. 56 . Added sum for funds 76.7 The board may, with the approval of an employer referred to in section 76.3, include in the amount payable by the employer such sum as the board considers appropriate for the purposes of clauses 81(1)⁠(b) and (c) and subsection 81(2.1). S.M. 1991-92, c. 36, s. 36 . Determining persons as workers 77(1) The Lieutenant Governor in Council may by regulation declare any persons or class of persons to be workers in the employment of the government and governed by the terms of this Act, and subsections (3) and (3.1) shall apply unless the regulation otherwise provides. Regulation may be retroactive 77(1.1) A regulation made under subsection (1) may be made retroactive to any date and, subject to The Statutes and Regulations Act , is valid against all persons as of that date. Method of describing class 77(2) For the purposes of subsection (1), a class of persons may be described by reference to the nature of the work or duties they perform, the nature of the business or undertaking at which they are working, a geographical area within which they perform their work, the source of their remuneration, the method by which they are assigned to places to perform work, a description of any program or scheme in which they are participating, or by any one or more of those things. Average earnings of declared worker 77(3) Subject to subsection (3.1), the average earnings of a person declared under subsection (1) to be a worker are the greater of (a) the amount calculated in accordance with section 45; and (b) 1/2 of the average of the industrial average wage for each of the 12 months before July 1 in the year before the accident. Calculation where death or long-term loss 77(3.1) Where a person declared under subsection (1) to be a worker dies or, in the opinion of the board, sustains a long-term loss of earning capacity as a result of an accident, the amount under clause (3)⁠(b) is the average of the industrial average wage for each of the 12 months before July 1 in the year before the accident. Automatic indexation 77(3.2) The average earnings before the accident referred to in subsection (3) shall be adjusted on the first day of the month following the second anniversary of the accident and annually thereafter by applying the indexing factor determined under section 47. Rights under this Act in lieu of other rights 77(4) Where a person is declared to be a worker, or is within a class of persons that are declared to be workers, under subsection (1), the word "employer" in subsections 9(7), 9(7.1) and 13(1) means both the government and the person for whom the work is performed. S.M. 1989-90, c. 47, s. 40 S.M. 1991-92, c. 36, s. 37 ; S.M. 1992, c. 58, s. 37 ; S.M. 2005, c. 17, s. 57 ; S.M. 2013, c. 39, Sch. A, s. 95 . Person in work experience program declared worker 77.1(1) The board may, by order, declare any person or group of persons who participates in a work experience program and who is not otherwise considered a worker under this Act, to be a worker within the scope of this Part, subject to any terms and conditions, and for the period, that the board considers appropriate. Method of describing class 77.1(2) For the purposes of subsection (1), a group of persons may be described by reference to the nature of the work experience program or in any other manner that the board determines. Average earnings 77.1(3) For the purposes of this Act, the average earnings of a worker under subsection (1) must be calculated under subsection 77(3) or (3.1), as the case may be, unless the board provides otherwise in the order. Automatic indexation 77.1(4) The average earnings referred to in subsection (3) must be adjusted on the first day of the month following the second anniversary of the accident and annually thereafter by applying the indexing factor determined under section 47. Deemed employer 77.1(5) For the purposes of this Part, both (a) the educational or training institution that places the person in the work experience setting; and (b) the person who accepts the person participating in a work experience program; are deemed to be the employer of a worker under subsection (1). Period of employment 77.1(6) The period of employment of a worker under subsection (1) is deemed to begin when the person is exposed to the risks of the workplace and is deemed to end when the person is no longer exposed to the risks of the workplace, as determined by the board. Determining record and experience of deemed employer 77.1(7) When determining the record and experience of a deemed employer under subsection (5), the board must exclude the cost of compensation awarded to any worker under this section. S.M. 2005, c. 17, s. 58 . Regulations affecting classes of industries 78(1) The Board of Directors may, by regulation, (a) [repealed] S.M. 2021, c. 21, s. 51 ; (b) consolidate or rearrange from time to time any of the existing classes; and (c) withdraw from a class any industry included therein and transfer it wholly or in part to any other class. Adjustment of funds 78(2) In case of any rearrangement of the classes, or the withdrawal of an industry from any class, the board may make such adjustment and disposition of the funds, reserves, and accounts, of the classes affected as may be deemed just and expedient. S.M. 2021, c. 21, s. 51 . Assignment of industry to class, group 79(1) The board shall assign each employer in an industry within the scope of this Part to an appropriate class, sub-class, group or sub-group, as determined by the board, and where an employer's undertaking includes departments that are assignable to different classes, sub-classes, groups or sub-groups, the board may (a) assign the employer to the class, sub-class, group or sub-group of the principal department of the undertaking; or (b) assign each department to the appropriate class, sub-class, group or sub-group. Re-assignment of industry to class, group 79(2) The board may assign an employer to a different class, sub-class, group or sub-group if the employer has been sold, transferred or privatized, or the board determines that a different assignment better represents the employer's undertaking. S.M. 1991-92, c. 36, s. 38 ; S.M. 2021, c. 21, s. 52 . Terms and conditions on exclusion 79.1 Where a previously included industry is excluded by regulation under section 2.1, the board may impose terms and conditions it considers necessary, including making such adjustments and dispositions of funds, reserves and accounts and requiring payment of such funds, to ensure that no class, sub-class, group or sub-group is adversely affected. S.M. 2005, c. 17, s. 59 . Payroll estimates and certified copies of payroll 80(1) Within 30 days after becoming an employer, and on or before the last day of February in each year after that, an employer must provide the board with (a) a certified copy of the employer's payroll for the preceding year, if any, for each undertaking in an industry to which this Part applies; and (b) the employer's estimate of the amount of the payroll for the current year for each undertaking in an industry to which this Part applies, along with any other information the board requires for (i) assigning the employer or undertaking to a class, sub-class, group or sub-group, and (ii) making an assessment under this Act. Late filing penalty 80(1.1) An employer who fails to comply with subsection (1) is liable to pay a penalty equal to the following percentage of the employer's assessment for that year (determined without reference to this penalty): (a) 5%, if the failure continues for a period of 61 days or less; (b) 10%, if the failure continues for a period of more than 61 days. Notice and payment of penalty 80(1.2) The board may notify the employer of the penalty in the notice of assessment provided to the employer under section 81. The penalty is due and payable at the time set out in the notice of assessment for the payment of the assessment. Waiver of penalty 80(1.3) The board may reduce or waive, in accordance with its policies, any penalty imposed by subsection (1.1). Record of wages 80(2) Every employer within the scope of this Part must keep a record of the wages earned by its employees, showing the name of each worker, the dates and time worked and the wages earned, and furnish the record to the board upon request within the time period prescribed by regulation. Nature of work 80(3) Any person who, in the opinion of the board, may be an employer under Part I shall, on request of the board at any time, furnish and deliver to the board a statement signed by him giving full particulars of the nature of the different classes of work carried on and such particulars as may be required by the board concerning his payroll. Furnishing documents 80(3.1) A payroll return, record of wages or statement required by the board under subsections (1) to (3) is deemed to be furnished on the day it is received by the board. Basis of estimated payroll 80(4) In computing the amount of the payroll of an employer for the purpose of assessment, the board must only consider the portion of the payroll that represents workers and employment within the scope of this Part. Insurable earnings from 1992 to 2005 80(4.1) In computing the amount of an employer's payroll for any year after 1991 and before 2006, the annual wages of a worker above the maximum annual earnings determined under clause 46(2)⁠(a) for that year must be excluded. Insurable earnings after 2021 80(4.2) In computing the amount of an employer's payroll for any year after 2021, the annual wages of a worker above the maximum annual earnings determined under clause 46(2)⁠(b) for that year must be excluded. Offence 80(5) A person who fails to comply with subsections (1), (2) or (3) commits an offence. Board may estimate assessment 80(6) Where (a) an employer does not furnish the board with the prescribed statement within the prescribed time; (b) the statement referred to in clause (a) does not, in the board's opinion, reflect the probable amount of the payroll of the employer or correctly describe the nature of the different classes of work carried on; or (c) an employer fails to produce documents or books in response to a notice served under subsection 99(3); the board may base an assessment or supplementary assessment on a sum that in its opinion is the probable amount of payroll or the correct nature of the different classes of work carried on, and the employer is bound thereby. Interest on under-assessment 80(6.1) Where an estimate of probable payroll by an employer, or by the board under subsection (6), is less than the actual amount of the payroll determined at the end of the calendar year, the employer is liable to pay to the board the difference between the amount that the employer was assessed, and the amount that the employer is assessed on the basis of actual payroll, together with interest thereon at a rate and on terms prescribed by regulation from the date the sum would otherwise have been payable to the date of payment; and payment of the difference and the interest may be enforced in the same manner as the payment of an assessment. Interest on over-assessment 80(6.2) Where an estimate of probable payroll by an employer, or by the board under subsection (6), is more than the actual amount of payroll determined at the end of the calendar year, the board shall refund or, in its discretion, credit the employer with the difference between the amount that the employer was assessed, and the amount that the employer is assessed on the basis of the actual payroll, together with interest thereon at a rate and on terms prescribed by regulation from the date the assessment is paid in full to the date of refund or credit. Continuing liability of employer 80(7) Where, for any reason, an employer liable to assessment is not assessed in any year, he is nevertheless liable to pay to the board the amount for which he should have been assessed; and payment of that amount may be enforced in the same manner as the payment of an assessment may be enforced. Information furnished by municipal officers 80(8) On the written request of the board, the clerk or secretary-treasurer of a municipality other than a city, shall make a return to the board, upon forms provided by the board for the purpose, showing the names, addresses, nature of business, and usual number of employees, of all employers of labour carrying on in that municipality any industry or business other than farming. Remuneration 80(9) The board may give remuneration for the return out of the accident fund. Notice of building permits granted 80(10) Within three days after the granting of any building permit in any municipality, written notice thereof shall be given to the board by the person whose duty it is to keep a record of the permits. S.M. 1989-90, c. 47, s. 41 ; S.M. 1991-92, c. 36, s. 39 ; S.M. 2005, c. 17, s. 60 ; S.M. 2014, c. 31, s. 12 ; S.M. 2021, c. 21, s. 53 ; S.M. 2022, c. 24, s. 50 . Waiver of requirement to furnish estimate of payroll 80.1(1) Upon the application of an employer, the board may waive the requirement to furnish an estimate of payroll under subsection 80(1). Certain parts of Act do not apply 80.1(2) Subsections 80(6) and (6.1) and subsection 81(7.3) do not apply where the board has waived the requirement to furnish an estimate of payroll. Assessments based upon actual payroll 80.1(3) Where the board has waived the requirement to furnish an estimate of payroll, the employer must provide the board with a certified copy of a record of wages of the employer's actual quarterly or monthly payroll, or some other period the board determines. The employer must pay to the board the assessment due thereon based on the rate fixed by the board. Time for payment 80.1(4) An assessment under subsection (3) must be paid at the time required by the board. Liability for interest 80.1(5) An employer who fails to pay an assessment at the time required by the board is liable to pay the board interest on the unpaid assessment from the date determined by the board under subsection (4) to the date of payment at the rate provided for in subsection 86(1). Revocation of waiver 80.1(6) The board may revoke a waiver given under subsection (1) at any time. In that case, the employer is liable to pay an assessment under this Part as if no waiver had been granted, subject to receiving a credit for the amounts paid for that year, before the waiver was revoked. S.M. 2005, c. 17, s. 61 ; S.M. 2022, c. 24, s. 50 . Annual assessment for accident fund 81(1) For the purpose of creating and maintaining an adequate accident fund, the board shall every year assess and levy upon and collect from the employers in each class by an assessment or by assessments made from time to time rated upon the payroll, or in such other manner as the board considers advisable or necessary, sufficient funds, according to an estimate to be made by the board in each year (a) to meet the costs for the year, including administrative expenses, the future cost of claims, and changes in liabilities, so as to prevent employers in future years from being unduly burdened with the costs arising from accidents in previous years; (b) to provide a stabilization fund to meet the costs arising from extraordinary events that would otherwise unfairly burden the employers in a class, sub-class, group, or sub-group in the year of the events; (c) to provide a fund to meet the part of the cost of claims of workers that, in the opinion of the board, results from (i) pre-existing or underlying conditions, (ii) an occupational disease where the exposure to the probable cause of the injury occurs outside Manitoba, (iii) a loss of earnings from an employment other than that of a worker's employer at the time of the accident, (iv) an increase in benefits under subsection 40(5), 45(3) or 45(4), or (v) such other circumstances as the board determines would unfairly burden a particular class, sub-class, group or sub-group, or employer; (d) to (g) [repealed] S.M. 1992, c. 58, s. 37 ; (h) to provide a fund to meet the cost of claims of persons declared to be workers under section 77.1 (work experience program); and (i) to provide a fund to meet the costs of the board's expenditures for prevention activities under section 54.1. Deferred collection of future payments 81(1.1) Notwithstanding subsection (1), the board may defer collection of the future cost of claims where payment is guaranteed by the Government of Manitoba or the Government of Canada, or where an employer included in the schedule of individually assessed employers provides security that the board accepts under subsection 76.3(2). Transfer from stabilization fund 81(2) The amount of an assessment and levy made for the fund referred to in clause (1)⁠(c) may be transferred to the fund from the stabilization fund referred to in clause (1)⁠(b). Reinsurance against disaster 81(2.1) The board may reinsure with an insurer against the risk, or a portion of the risk, of losses arising from a catastrophe, disaster or other like circumstance that may, in the opinion of the board, significantly burden the accident fund. How assessment to be made 81(3) Assessments may be made in such manner and form, and by such procedure, as the board may deem adequate and expedient, and may be general as applicable to any class or sub-class, or special as applicable to an employer's undertaking, or an individual plant or department thereof. Collection of assessments 81(4) Assessments may, wherever it is deemed expedient, be collected in half-yearly, quarterly, or monthly, instalments, or otherwise; and, where it appears that the funds in any class are sufficient for the time being, any instalment may be abated or its collection deferred. Deficiency in assessments 81(5) Where in any year the estimated assessments in any class, sub-class, group or sub-group prove insufficient, the board may (a) make such further assessments and levies during the year as may be necessary; (b) temporarily advance the amount of any deficiency out of any fund provided for the purpose; or (c) add the deficiency to any later assessment for a period not exceeding three years. Notices of assessment and rates 81(6) The board must notify each employer of (a) the amount of each assessment payable by the employer and when it is due; and (b) the percentages and rates fixed by the board for determining the assessments for employers engaged in the employer's industry. Manner of giving notice 81(6.1) The board may give notice to an employer under subsection (6) (a) by regular mail to the employer's last known address, in which case it is deemed to have been given to the employer seven days after the day it was mailed; (b) by e-mail to the e-mail address provided by the employer to the board for the delivery of notices under this Act or the regulations; or (c) in any other manner prescribed by regulation. Manner of giving notice of percentages and rates for assessments 81(7) The board may also give notice to employers of the percentages and rates fixed by the board under clause (6)⁠(b) by publishing a schedule of the percentages and rates on the board's website. Notice given by e-mail 81(7.1) If a notice under clause (6)⁠(a) is sent by e-mail, it is deemed to have been given to the person to whom it was sent on the fifth day after the day it was sent, unless (a) sending the notice triggers an automated response indicating that the notice is not deliverable; or (b) before the notice was sent, the person notified the board in writing that the e-mail address may no longer be used for such notices. Board may revise assessment 81(7.2) The board may revise a percentage or rate at any time and give notice of the new percentage or rate in accordance with this section. If the revision affects an assessment previously made, (a) the board must give the employer a revised notice of assessment in accordance with subsection (6.1); and (b) once given, the revised notice of assessment has the same effect as if the original notice of assessment had been based on the revision. Basis of employer's payment of assessments 81(7.3) A payment of an assessment shall in the first instance be made by an employer based on an estimate furnished by the employer under subsection 80(1), (3) or (4), unless the board makes an estimate under subsection 80(6), in which case the board's estimate applies.