34.0.1. In this subdivision, where a particular employer pays wages, other than an amount described in section 43, 47 or 47.1 of the Taxation Act (chapter I-3), in respect of which no employer would be bound, but for this section and the second and third paragraphs of section 34, to pay a contribution under section 34 and the person to whom the particular employer pays such wages is not required, in respect of those wages, to report for work at an establishment of the particular employer, the following rules apply:(a) the particular employer is deemed to be an employer of the person to whom he pays the wages;
(b) the person to whom the wages are paid is deemed to be an employee of the particular employer.