b'COVID-19 EMPLOYER REPORTING OBLIGATIONSCOVID-19 INFECTION IS CHARACTERIZED IN ONTARIO AS AN ACCIDENT, WHICH IS DEFINED UNDER S. 2(1)OF THE WSIA4.The name and address of any legally qualified medical practitioner by whom the worker was or is being attended for the illness. 5.The name and address of each medical facility, if any, where the worker was or is being attended for the illness. 6. A description of the steps taken to prevent a recur- rence or further illness. According to Health Canada, symptoms for COVID-19 can appear in as little as a few days or as long as 14 days after being exposed to someone with the disease. As well, laboratory confirmation may take longer than four days. The requirement to report under ss. 52(2) and 52(3) does not necessitate laboratory confirmation of an occupational illness. They have in no way specified that a confirmed diagnosis is required before reporting. This interpretation is supported by the Ontario Health Care Health and Safety Committee in their Guidance Note for Occupational Injury and Illness Reporting Requirements. As a best practice, employers should not wait for labora-tory confirmation before reporting because they risk violating ss. 52(2) or 52(3) if it were to take longer than four days to produce. Employers should report suspected cases and then subsequently follow-up with laboratory confirmation, elimination, or additional evidence as appropriate. Penalties for failure to report include a fine for a corporation of no more than $1.5 million. 20 H 2 OSWCAFall 2020'