On December 11, 2013, the Board of Directors approved amendments to items AP1-1-4, Coverage under Act — Employers, and AP1-38-2, Payroll — Categories, of the Assessment Manual. These policies were amended to:

• exclude shareholder dividends from assessable payroll; and
• clarify the workplace status of active officers of societies, cooperatives, trade unions and other similar entities.

These policy amendments came into effect on January 1, 2015.