3. A person who is not a tourist, a transient or a visitor to the province, and who is:(a) a landed immigrant;
(b) a Canadian returning to the country;
(c) a landed immigrant returning to the country;
(d) a Canadian citizen or his spouse who takes up residence in Canada for the first time;
(e) a member of the Canadian Forces or the Royal Canadian Mounted Police who has not acquired the status of resident; or
(f) a prisoner who has not acquired the status of resident but who has manifested his intention of taking up residence in Québec;
as well as his spouse and any unmarried child under 18 years of age who reside permanently with him, is deemed to be a resident upon his arrival, discharge or release, as the case may be, in Québec.