6151-000 : Fabric and Yarn Stores
- Class F: Retail & Wholesale trades
- Application Date
- January 1, 2005
- Rate Group
- 641 : Clothing Stores
- 6151-000 : Fabric and Yarn Stores
- Document No.
Compulsory under Schedule 1
Included here are employers engaged in the retail dealing of yard goods, yarns, knitting yarns and accessories, piece goods (textile fabric), sewing thread, textile fabrics, and related merchandise.
The WSIB considers the business activity of a Class F retail store to be an integrated unit regardless of whether it includes an activity (or activities) which might be considered a distinct business activity if carried out as a business in its own right. For more information, see the section titled "Integrated operations" in The Classification Scheme, document 14-01-01, located in the Operational Policy Manual and in the Reference Section of this manual.
The business activity (including credit card operations) of a retail store considered as an integrated unit is treated as compulsorily covered, in its entirety, under Schedule 1.
In addition to special operations as defined by O. Reg. 175/98, the following kinds of business activities are excluded from the general rule on integrated retail operations
- Any business activity such as cutting, reshaping, or installing that adds value to a product is considered a distinct business activity when carried out in conjunction with a retail operation. The only exception is cutting or reshaping to length on a one-off basis upon request by a customer.
- Also excluded from the general rule on integrated retail operations is an operation such that
- the employer carrying out the operation is at arm's length from the retail employer; and
- the operation is a separate facility within a leased or purchased space on the retail store premises; and
- the employer also carries out the operation on premises other than premises of the retail employer.
An operation carried out on the premises of a retail store meeting all of the above conditions is considered a distinct business activity and may be classified separately subject to the WSIB's policies on segregated payrolls.