48. In this chapter, the following rules apply:(1) a person who reports for work at an establishment of the employer means,(a) in respect of wages other than wages described in subparagraph b, a person who reports for work at that establishment for the regular pay period to which the wages relate;
(b) in respect of wages paid as a premium, an increase with retroactive effect or vacation pay or wages that do not relate to a regular pay period, a person who ordinarily reports for work at that establishment;
(2) a person who reports for work at an establishment of the employer in Québec and at an establishment of the employer outside Québec during a regular pay period is deemed, for that period, in respect of wages other than wages described in subparagraph b of paragraph 1,(a) to report for work only at the establishment in Québec, except if subparagraph b applies,
(b) to report for work only at the establishment outside Québec if the person reports for work mainly at such an establishment of the employer during that period;
(3) a person who ordinarily reports for work at an establishment of the employer in Québec and at an establishment of the employer outside Québec is deemed, in respect of wages described in subparagraph b of paragraph 1, to ordinarily report for work only at the establishment in Québec.