86. The Gouvernement may make regulations to:(a) determine, for the purposes of sections 79 and 81, the cases where a person is deemed to reside in Québec;
(b) determine, for the purposes of section 82, the cases where an employee is deemed to report for work in an establishment of his employer in Québec;
(c) generally prescribe the measures for the carrying out of this division.
The regulations made under this section and those made under other provisions of this division shall come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein; they may also, once published and if they so provide, apply to a period prior to their publication but not prior to the current year.