73.1. If an individual is absent from an employment the individual holds with a corporation or partnership operating an international financial centre and, but for that absence, the conditions of subparagraphs 1 and 2 of the second paragraph of section 73 would have been met for the individual’s period of absence in relation to the employment, the Minister may, if the Minister is of the opinion that the individual is temporarily absent from the employment for reasons the Minister deems reasonable, consider that those conditions are met for the period of absence for the purpose of establishing the particular period described in subparagraph 1 of the first paragraph of section 73 in relation to the employment.