74.2. The total adjustment payments for a year in respect of employers is equal to the aggregate of the amounts each of which corresponds to the lesser of(1) the amount an employer paid for the year under section 59 in respect of an employee resident outside Québec at the end of the year; and
(2) the amount by which the amount described in the second paragraph is exceeded by the amount the employer would have paid for the year in respect of the employee, as a premium attributable to benefits similar to those provided for in this Act had the employer been subject, in relation to all of the employee’s eligible wages for the year, in respect of the employee’s employment with the employer,(a) in the case of an employee resident in another province referred to in the first paragraph of section 74 at the end of the year, to a statute of the other province establishing a plan similar to that established by this Act, or
(b) in the other cases, to the Employment Insurance Act (Statutes of Canada, 1996, chapter 23).
The amount to which subparagraph 2 of the first paragraph refers is the amount paid by the employer for the year in respect of the employee, under a statute of the other province referred to in subparagraph a of that subparagraph 2, or under the Employment Insurance Act, as a premium attributable to benefits similar to those provided for in this Act.
2005, c. 13, s. 43; 2006, c. 7, s. 3.