Mandatory Verification of an Attestation de Revenu Québec
Unlike public bodies, contractors that have signed a construction contract with a subcontractor and employment agency clients that have signed a contract respecting placement services or temporary help services with an employment agency are legally required to verify the authenticity of an Attestation of which they have been given a copy.
Any person or business that is legally required to verify an Attestation must use the Mandatory Verification of an Attestation de Revenu Québec online service in My Account for businesses (formerly known as Clic Revenu) to do so. To use the service, you must have the Attestation (or the information it contains) on hand.
You can also use the View Attestation de Revenu Québec Mandatory Verification Results online service (also in My Account) to view the results of the mandatory verifications you made in the three years before you use the service for the first time.
You can use the online services on behalf of a business only if you have been granted a general power of attorney.
Before using the online services to verify an Attestation de Revenu Québec or view mandatory verification results, make sure the business is registered for My Account for businesses (formerly known as Clic Revenu). If it is not, go to the Entreprises Québec website to register the business for clicSÉQUR – Entreprises, the Québec government's authentication service. This will automatically give you access to My Account for businesses. Make sure you have the required electronic access rights; otherwise, you will not be permitted to use the services on behalf of the business. The access rights can be granted using the service for managing user accounts, which is available in My Account.
For more information about the obligation to verify an Attestation de Revenu Québec, see sections 1079.8.18, 1079.8.27 and 1079.8.28 of the Taxation Act.