Canadian Income Tax and Tax Areas - Residence and Work

I always was on the impression that the Residence Tax Area was the Vertex GeoCode that would trigger whether a Canadian Employee would be deducted Provincial Income Tax (for instance, when dealing with a Quebec employee, one of the only three provinces in Canada calculating a provincial Income tax deduction).  That was probably due to the fact that  employees I have tested over the past 20 years working with the JDE Cdn Payroll always had both Employee Master fields (F060116.TARA and F060116.TARR) coded using the very same Tax Area value (e.g. 700190000).

But reading the Canadian official Income Tax legislation documentation, it stipulates that an employee is required