Revenu Québec (RQ) harmonized their province of employment administrative policy with the CRA by introducing new measures for employees who are not required to physically report to work at an employer’s establishment. This change came into effect January 1, 2024.
The new administrative policy will enable employers to determine the province of employment based on indicators to consider for the employee to be reasonably considered "attached to an establishment of the employer."
More details are available here.