22.214.171.124.For the purposes of this subdivision, where an employee of an establishment, situated elsewhere than in Québec, of an employer provides a service in Québec to another employer that is not the employer of the employee, or for the benefit of such an other employer, an amount that may reasonably be regarded as the wages earned by the employee to provide the service is deemed to be wages paid by the other employer, in the pay period in which the wages are paid to the employee, to an employee of the other employer who reports for work at an establishment of that other employer situated in Québec if,
(a) at the time the service is provided, the other employer has an establishment situated in Québec;
(b) the service provided by the employee is
i. performed by the employee in the ordinary course of performing the duties of the employment with the employer,
ii. provided to, or for the benefit of, the other employer in the course of the regular, ongoing activities of a business carried on by the other employer, and
iii. in the nature of the services provided by employees of employers carrying on the same type of business as the business referred to in subparagraph ii; and
(c) the amount is not otherwise included in the aggregate of the wages paid by the other employer and determined for the purposes of this subdivision.