For Pooling purposes, this type of grouping is not allowed because the criteria of the existence of significant financial ties between the employers is not met. Unless there are common shareholders or a common union or unless there is a particular situation, as described in QDIPCInfo–Terms of Application–Group Size, this type of grouping cannot be made. The determination of group size and, as a result, of the pooling threshold level, is therefore made based on each of the employers and not on the basis of the size of the grouping.