34.0.0.1. For the purposes of section 34, the following rules apply:(a) an employee who reports for work at an establishment of his employer meansi. in respect of wages not described in subparagraph ii, an employee who reports for work at that establishment for the employee’s regular pay period to which the wages relate;
ii. in respect of wages that are paid as a premium, an increase with retroactive effect or a vacation pay, or that are paid to a trustee or depositary in respect of the employee, that are deemed to be paid under the second paragraph of section 979.3 of the Taxation Act (chapter I-3) or that do not relate to a regular pay period of the employee, an employee who ordinarily reports for work at that establishment;
(b) where, during a regular pay period of an employee, the employee reports for work at an establishment of his employer situated in Québec and at an establishment of his employer situated outside Québec, the employee is deemed for that period, in respect of wages not described in subparagraph ii of subparagraph a,i. except where subparagraph ii applies, to report for work only at the establishment situated in Québec;
ii. to report for work only at the establishment situated outside Québec where, during that period, he reports for work mainly at such an establishment of his employer;
(c) where an employee ordinarily reports for work at an establishment of his employer situated in Québec and at an establishment of his employer situated outside Québec, the employee is deemed, in respect of wages described in subparagraph ii of subparagraph a, to ordinarily report for work only at the establishment situated in Québec.