3.1. In this Act, a person is considered resident in Québec if the person is so considered for the purposes of the Taxation Act (chapter I‐3), and a person is considered not resident in Québec in all other cases. Despite the first paragraph, if the person is considered resident in Québec as a result of the application of paragraph a of section 8 of the Taxation Act, the person is considered not resident in Québec for the purposes of this Act.