43.1. A person residing in Québec at the end of a year who, in respect of an employment, reports for work at an establishment of the employer outside Canada or, if the person is not required to report for work at an establishment of the employer, whose wages are paid from such an establishment outside Canada is deemed to be an employee for the year if
(1) no insurable earnings from the employment are determined for the year in respect of the person for the purposes of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23);
(2) the employer has an establishment in Québec; and
(3) the person is not required to pay premiums under a prescribed plan.
If the presumption provided in the first paragraph applies, the establishment outside Canada is deemed to be an establishment in Québec.