48.1. For the purposes of this chapter, a person who is not required to report for work at an establishment of the employer and whose wages are not paid from such an establishment in Québec is deemed to report for work at an establishment of the employer in Québec for a pay period if, given the place where the person mainly reports for work, the place where the person mainly performs employment duties, the person’s principal place of residence, the establishment from which the person is supervised, the nature of the employment duties performed by the person or any similar criterion, it may reasonably be considered that the person is an employee of that establishment for that pay period.