343. A person shall lose the status of resident:(a) when he leaves Québec to take up residence in another province, with effect from the first day of the third month following the month of arrival in that other province;
(b) if he maintains a residence outside Québec, unless he proves that he resides and is customarily present in Québec at least 183 days annually;
(c) if he is absent from Québec for more than 12 months.
The loss of residence takes effect immediately after any one of these conditions is met.
R.R.Q., 1981, c. S-5, r. 1, s. 343.