74.4. An amount must only be considered when calculating the total adjustment payments referred to in section 74.1 or 74.2 if the employee’s income from which it was deducted or in respect of which it was paid are subject to a premium under either a plan similar to that established by this Act, if the employee is resident at the end of the year in another province where such a plan is in force, or the employment insurance plan established under the Employment Insurance Act (Statutes of Canada, 1996, chapter 23) if the employee is not resident in such a province at the end of the year.