| Appeal On Assessment For Vehicle Sales And Service
Shops At WSIB Fails
Decision No. 1373/05
Panel: E. Smith (Vice-Chair), Séguin, Lebert
Decision - September 20, 2005
Neutral Citation: 2005 ONWSIAT 2079
Class of employer (automobile service) - Class of employer (dual rates) - Class of employer (retail operation) (integrated).
Employer was retail store that sold computers, televisions, stereos and other household items - Employer started new business activity of installing car stereos - Integrated operations rule in Board policy considered business activity of retail store to be integrated unit - Employer came within exception to integrated operations rule for business activity such as installation, which is considered a distinct business activity when carried out in conjunction with a retail operation.
The employer sold computers, televisions, stereos and some other household items. This business activity was classified in Rate Group 644 for household furniture, appliances, televisions and stereo stores. Beginning in 2000, it also had a business activity of installing car stereos. The Board classified this activity in Rate Group 630 for other vehicle repair shops. The employer appealed, claiming that the activity of car stereo installation should be classified on an integrated basis with the primary business activity of the retail store. The appeal was dismissed.
From January 2000 to May 2001, the best fit for the car stereo installation was in Rate Group 630. The rate group description or even the scope of the rate group should not be read to limit the rate group to retailers with garages carrying out auto repairs. It is common practice for the Board to give additional specificity to its intent in the body of the description, and may often specifically include or exclude functions that might not otherwise be covered.
Rate Group 630 was amended in May 2001, to state that the Board considered the business activity of a Class F retail store to be an integrated unit regardless of whether it includes an activity which might be considered a distinct business activity if carried out as a business in its own right. However, there is an exception for a business activity, such as installing, which is considered a distinct business activity when carried out in conjunction with a retail operation. The employer came within the exception to the integrated operations rule. Accordingly, the employer was also correctly classified in Rate Group 630 after May 2001. |