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

Full text
14. Transportation by road: Employment in a transportation enterprise by road that is regarded, for the purposes of taxation under the Taxation Act (chapter I-3), as an enterprise of Canada, shall be pensionable employment if the employee is resident in Canada and ordinarily reports for work at an establishment of his employer situated in Québec.
R.R.Q., 1981, c. R-9, r. 8, s. 14.