5. Subject to section 4, should any of the following conditions be met, a resident shall no longer be deemed a resident:(a) when he leaves Québec to elect domicile in another province or another country, with effect upon his departure;
(b) when he maintains a residence outside Québec, unless he proves that he lives and is customarily in Québec for at least 183 days of the year;
(c) when he resides outside Québec for more than 12 months, with effect from the last day of the twelfth month following the date of his departure from Québec; or
(d) when he has elected domicile outside Québec before the expiration of a 12-month period after the date of his departure from Québec.