R-9, r. 6 - Regulation respecting pensionable employment
6. For the purposes of section 5, the employee of an employer having no establishment in Québec is held to be employed in Québec:
(a) if the employee ordinarily works therein or ordinarily does the most work therein; or
(b) in any case where a determination cannot be made under paragraph a, if the employee resides therein.
R.R.Q., 1981, c. R-9, r. 8, s. 6.