78 (1) Every year on or before the date specified by the Board, a Schedule 1 employer shall give the Board a statement setting out the total wages earned during the preceding year by all workers and such other information as the Board may request.  1997, c. 16, Sched. A, s. 78 (1). Same (2) Upon the request of the Board, the statement must also set out the total estimated wages that workers are expected to earn during the current year.  1997, c. 16, Sched. A, s. 78 (2). Same, certain volunteer or auxiliary workers (3) If the statement is made by a deemed employer of a municipal volunteer fire brigade, of a volunteer ambulance brigade or of auxiliary members of a police force, it shall set out, (a)  the number of members of the brigade or auxiliary members of the police force; and (b)  the amount of earnings, fixed by the deemed employer, to be attributed to each member for the purposes of the insurance plan.  2002, c. 18, Sched. J, s. 5 (11). Note: On a day to be named by proclamation of the Lieutenant Governor, subsection 78 (3) of the Act is amended by striking out “police force” wherever it appears and substituting in each case “police service”. (See: 2019, c. 1, Sched. 4, s. 66 (7)) Additional statements (4) The Board may require a Schedule 1 employer to submit a statement at any time setting out the information described in subsection (1), (2) or (3) with respect to such other periods of time as the Board may specify.  1997, c. 16, Sched. A, s. 78 (4). Separate statements (5) The Board may require an employer to submit separate statements with respect to different branches of the employer’s business or, if the employer carries on business in more than one class of industry, with respect to the different classes.  1997, c. 16, Sched. A, s. 78 (5). Board determination of premiums (6) If an employer does not submit a statement to the Board, the Board may determine the amount of premiums that should have been paid by the employer, and if it is later ascertained that the amount of the premium determined by the Board is less than the actual amount of the premium that should have been paid based on the wages of the employer’s workers, the employer is liable to pay to the Board the difference between the amount fixed by the Board and the actual amount owing by the employer.  1997, c. 16, Sched. A, s. 78 (6). Effect of non-compliance (7) The Board may require an employer who fails to submit a statement, or who fails to do so by the date specified by the Board, to pay, (a)  interest at a rate determined by the Board on the employer’s premiums for the period to which the statement relates; or (b)  an additional percentage as determined by the Board of the employer’s premiums for that period.  1997, c. 16, Sched. A, s. 78 (7). Same (8) If an employer underestimates the amount of the total wages required to be reported in a statement, the Board may require the employer to pay interest as described in clause (7) (a) or an additional percentage as described in clause (7) (b).  1997, c. 16, Sched. A, s. 78 (8). Same (9) A payment required under subsection (7) or (8) is in addition to any penalty imposed by a court for an offence under section 152.  1997, c. 16, Sched. A, s. 78 (9). Section Amendments with date in force (d/m/y) 1998, c. 36, s. 4 - 01/01/1998 2000, c. 26, Sched. I, s. 1 (12) - 01/01/1998 2002, c. 18, Sched. J, s. 5 (11) - 26/11/2002 2018, c. 3, Sched. 5, s. 68 (7) - no effect - see 2019, c. 1, Sched. 3, s. 5 - 26/03/2019 2019, c. 1, Sched. 4, s. 66 (7) - not in force