18. Pensionable employment includes, in the case of employment in a transportation enterprise by rail, whose principal establishment is outside of Canada, that part of the employment determined by the employer under standards approved by Retraite Québec to be in respect of employment in Canada, if the employee is resident in Canada and ordinarily reports for work in Québec.
R.R.Q., 1981, c. R-9, r. 8, s. 18.