2. In accordance with the terms of the Act and this Regulation, “head office” means the positions held by natural persons responsible on a pan-Canadian or international scale for the activities of overall management, of management of staff departments or of service departments for the whole business firm or for its main office if the head office is located outside Canada.
Members of the board of directors as well as executives, their assistants and the support staff assigned to the activities of overall management, of management of staff departments or of service departments for the whole business firm or for its main office are also included as head office personnel.
R.R.Q., 1981, c. C-11, r. 3, s. 2.