Alternative Assessment Procedure for Interjurisdictional Trucking & Transport Industry


The Alternative Assessment Procedure (AAP) is part of the Interjurisdictional Agreement on Workers’ Compensation (IJA). For information on the IJA, see 15-01-11, Interjurisdictional Agreement.

Interjurisdictional trucking, pilot car, courier and bus employers may elect to participate in the optional AAP. Under the AAP, these employers report earnings and pay premiums to Ontario for their Ontario resident workers who travel through other Canadian provinces and territories.

This policy only applies to employers in the interjurisdictional trucking, pilot car, courier and bus industries. For the purpose of the AAP, trucking includes pilot car and courier employers, and transport includes bus employers.


The AAP is limited to interjurisdictional trucking and transport in the following industries

  • bulk liquids trucking
  • couriers, messengers and delivery
  • dry bulk materials trucking
  • forest products trucking
  • general freight trucking
  • specialized freight trucking
  • used household and office goods moving
  • interurban and rural bus transportation
  • charter bus industry
  • land scenic and sightseeing transportation
  • pilot cars.


The purpose of this policy is to outline employers’ responsibilities under the AAP.



For the purposes of this policy, the following terms and definitions, as outlined in the IJA, apply. The term “Board” refers to a workers’ compensation authority.

Alternative Assessment Procedure (AAP) means the elective assessment procedure under which an Electing Participant pays all assessments for a calendar year in respect of a Worker engaged in the trucking, pilot car, courier and/or bus industries, to one Assessing Board (being the jurisdiction in which the worker lives most of the time).

Assessing Board means a Participating Board to which an Electing Participant pays assessments under the AAP.

Electing Participant means an employer who participates in the AAP; and an individual who has optional coverage with an Assessing Board, who is responsible to pay assessment for such coverage, and who participates in the AAP.

Participating Board means a Board that participates in the AAP.

Registering Board means a Participating Board, other than the Assessing Board, with which an Electing Participant would, in the absence of the AAP, be required or able to register and pay assessments.

Worker means an individual who has workers’ compensation coverage from an Assessing Board for work performed anywhere in Canada, and who works in one or more jurisdiction.


The AAP sets guidelines for interjurisdictional trucking, pilot car, courier and bus employers to report all earnings and pay all premiums for a worker working in more than one Canadian jurisdiction (province or territory) to one Assessing Board. These earnings are reported and premiums are paid to the jurisdiction in which the worker resides, rather than to all Canadian jurisdictions through which the worker travels, and is covered. 

Electing Participants in the interjurisdictional trucking, pilot car, courier and bus industries who have purchased WSIB optional insurance, including independent operators, can apply to participate in the AAP.

For details on reporting earnings and paying premiums for workers under the AAP, and in the transportation industry in general, see 14-02-09, Insurable Earnings - Drivers in the Transportation Industry.  For details on reporting earnings and paying premiums for workers under the IJA, see 14-02-12, Insurable Earnings - Interjurisdictional Agreement


The AAP applies only to the workers of interjurisdictional trucking, pilot car, courier and bus employers who travel through more than one jurisdiction in Canada.

In Ontario, for an interjurisdictional trucking, pilot car, or courier employer to be eligible under the AAP to pay premiums to Ontario as the Assessing Board, the worker must reside in Ontario and work in Ontario and at least one other Canadian jurisdiction.

The AAP does not apply to workers in these companies who do not travel outside of Ontario (i.e., workers employed at a company warehouse, or in an administrative office).

Application for Ontario to be the Assessing Board

Application deadline

To participate in the AAP, interjurisdictional trucking, pilot car, courier and bus employers whose Workers live in Ontario must complete and submit an application form to the WSIB.  The application must be received by the WSIB by February 28th of the year in which participation in the AAP is intended to begin. Applications received after the February 28 deadline date will be registered under the AAP commencing January 1 of the following calendar year.

The February 28 deadline does not apply to interjurisdictional trucking, pilot car, courier and bus companies who start their business during the calendar year or change their business to include interjurisdictional trucking, pilot car, courier and bus activities.  In cases where the Electing Participant only becomes eligible to participate in the APP after January 1 and elects to do so for the current calendar year, the application for participation must be made within 60 days of becoming eligible.

On the application form, the Electing Participant identifies all the jurisdictions where company workers reside, and all those they travel through. On behalf of the Electing Participant, the WSIB, as the Assessing Board, will notify the Boards in the other applicable jurisdictions that they are the Registering Boards under the AAP.


The Electing Participant remains in the AAP until they choose to terminate their participation. An Electing Participant may not terminate the AAP part way through a calendar year. The Electing Participant may terminate the AAP for the upcoming calendar year by providing written notice to the Assessing Board by December 31.

Worker's rights unchanged

The AAP does not alter the worker's right to claim benefits from either the Assessing Board or the Registering Board, see 15-01-09, Entitlement in Ontario and Other Jurisdictions.

Application date

This policy applies to all decisions made on or after January 1, 2018.

Policy review schedule

This policy will be reviewed within five years of the application date.

Document History

This document replaces 14-02-13, dated January 2, 2014.

This policy was previously published as:
14-02-13 dated October 12, 2004
14-02-13 dated July 19, 2004.


Legislative Authority

Workplace Safety and Insurance Act, 1997, as amended
Sections 12, 88, 159, 160


#1, December 14, 2017, Page 552