R-5, r. 1 - Regulation respecting contributions to the Québec Health Insurance Plan

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4. For the purposes of section 34 of the Act, an agent-general, functionary or employee of the Gouvernement du Québec, serving outside Québec and who was a resident of Québec immediately prior to his appointment or employment by the Gouvernement du Québec, is deemed to report for work at an establishment of his employer in Québec.
R.R.Q., 1981, c. R-5, r. 1, s. 4.