Resident in Québec

According to section 3.1 of the Act respecting parental insurance:

"[...] a person is considered resident in Québec if the person is so considered for the purposes of the Taxation Act (chapter I‐3), and a person is considered not resident in Québec in all other cases.

Despite the first paragraph, if the person is considered resident in Québec as a result of the application of paragraph a of section 8 of the Taxation Act, the person is considered not resident in Québec for the purposes of this Act."