5. Employment by an employer resident outside Québec: Employment in Québec by an employer having no establishment in Québec is excepted employment.
Such employment, however, shall be pensionable employment if the employer, in respect of employment performed in Québec by his employees resident in Canada, and whose remuneration is paid from an establishment of the employer situated outside Canada, makes an arrangement with Retraite Québec for the payment of contributions in respect of such employment.
R.R.Q., 1981, c. R-9, r. 8, s. 5.