8. Employment outside Canada: Employment outside of Canada, that would be pensionable employment if it were in Québec, shall be included in pensionable employment if performed for an employer having an establishment in Québec and if the employer, in respect of his employees who were assigned outside Canada at a time they were resident in Québec, makes an arrangement with Retraite Québec for the payment of contributions in respect of such employment.
Work that would be pensionable employment if it were performed in Québec and that is performed outside Canada by a Canadian citizen for the account of a foreign affiliate of an employer having an establishment in Québec shall also be considered as pensionable employment for a period of not more than 5 years from the time of the assignment, if such employer makes on behalf of his employees who resided in Québec at the time they were assigned to his foreign affiliate outside Canada an arrangement with Retraite Québec for the payment of contributions in respect of such employment.
Employment outside of Canada that would be pensionable employment if it were performed in Québec shall also be considered as pensionable employment as long as it is performed by a person subject to the Act under an agreement entered into under section 215 of the Act.
This section does not apply to employment in a transportation enterprise as defined in Division II of this Regulation.
R.R.Q., 1981, c. R-9, r. 8, s. 8; O.C. 529-88, s. 1.