R-9, r. 6 - Regulation respecting pensionable employment

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4. Directors resident outside Canada: The employment of an individual who is not ordinarily resident in Canada, and who is an employee within the meaning of the Act by virtue only of his position as a director of a legal person, is excepted employment if such employment is performed wholly or partly outside of Canada.
R.R.Q., 1981, c. R-9, r. 8, s. 4; O.C. 187-97, s. 1.