51. Every person resident in Québec at the end of a year who, in respect of an employment, reports for work at an establishment of the employer in Canada outside Québec and every such person who is not required to report for work at an establishment of the employer but whose wages are paid from such an establishment in Canada outside Québec, is required to pay, for that year, the premium determined under Division III in the manner provided in that division.
2001, c. 9, s. 51; 2005, c. 13, s. 30.