Reduction in the Allocation Rate

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A reduction in the allocation rate may be requested for a regulated establishment or a type of sale made at a regulated establishment. However, a rate reduction cannot be requested for a single employee, unless he or she is the only employee of the establishment or the only employee who makes a particular type of sale at the establishment. The rate reduction must apply to at least two pay periods.

It is up to you to request a reduction in the allocation rate. If you refuse to do so, the reduction may be requested by a majority of the employees of the regulated establishment or a majority of the employees who make a particular type of sale at the regulated establishment. Form TP-42.15-V, Request for a Reduction in the Allocation Rate, or an equivalent document, may be used to make the request.

You must advise us of any change in the activities of the regulated establishment (or in the category of sales) covered by the request, if the change could affect the allocation rate.

Where we grant a reduction in the allocation rate, the reduced rate will apply only to the period of a calendar year we determine.

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