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

Full text
15. 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 the United States of America is excepted employment.
If, however, the employee is resident in Canada and ordinarily reports for work at an establishment of his employer situated in Québec, that part of such employment performed in Canada shall be included in pensionable employment if the employer makes the arrangement mentioned in section 5.
R.R.Q., 1981, c. R-9, r. 8, s. 15.