A business with employees must file a business declaration with a business declaration form accompanied by other required documents at the latest on the date when insured workers are employed. An employer who has taken over a business with insured employees must file a business declaration at the latest in 10 days following the take over.
A business that has been moved from its original place to another province must also file a business declaration in the 10-day period. Moving to a different address in the same province does not require a business declaration but an address declaration.