The Attestation de Revenu Québec is required to conclude certain construction contracts.
Specifically, the Attestation is required where:
- a contract is signed after February 29, 2016, between a contractor and a subcontractor;
- the contract involves construction work done in Québec for which the person doing the work is required to hold a licence issued under Chapter IV of the Building Act; and
- as applicable,
- the total cost of the contract between the subcontractor and the contractor, alone or in addition to any such contracts they entered into previously in the calendar year, but after February 29, 2016, reaches $25,000 (before taxes), or
- the total cost of construction contracts the subcontractor and the contractor entered into in a previous calendar year, but after February 29, 2016, is equal to or greater than $25,000 (before taxes), regardless of the cost of the contract.
The obligations described on this page do not apply to a contract signed to correct an urgent situation that could endanger people or property.
The Attestation is valid until the end of the third month following the month in which it is issued. The end date of the validity period is written on the Attestation.
Who must comply
The obligation to hold an Attestation applies to:
- construction contractors that have an establishment in Québec and operate businesses that have work done, in whole or in part, where the work requires that the contractors hold a licence issued under Chapter IV of the Building Act; and
- subcontractors that have an establishment in Québec and operate businesses that do construction work requiring that the subcontractors hold a licence issued under Chapter IV of the Building Act.
Note that these obligations apply to all tiers of subcontract.
Subcontractors have from the date of the tender until the 7th day after the start of the work to:
- obtain a valid Attestation de Revenu Québec; and
- give a copy of the Attestation to contractors.
As long as an Attestation remains valid, subcontractors are not required to give a new copy of the Attestation when signing new contracts with a single contractor.
However, in order to be able to conclude new contracts once the validity period is over, subcontractors must obtain a new Attestation.
Where the subcontractor is a partnership or a consortium, each member of the partnership (other than a specified member) or consortium must hold a valid Attestation de Revenu Québec. The partnership must give the construction contractor a copy of its own Attestation as well as that of each of its members.
See How to Request an Attestation de Revenu Québec for everything you need to know about requesting an Attestation.
Construction contractor obligations
Construction contractors have from the date of the tender until the 7th day after the start of the work to:
- obtain a copy of an Attestation de Revenu Québec from a subcontractor; and
- ensure its validity.
They then have until the tenth day after the start of the work to verify the authenticity of the Attestation.
As long as an Attestation remains valid, contractors are not required to obtain a new copy of the Attestation from subcontractors when signing new contracts, nor are they required to ensure its validity or verify its authenticity.
To learn more about verifying the authenticity of an Attestation obtained from a subcontractor, click Mandatory Verification of an Attestation de Revenu Québec.
Penalties may apply to subcontractors and contractors that do not meet their obligations.
As of September 1, 2016, a notice from the Minister will be sent to businesses that have failed to meet any of the obligations respecting the Attestation. Penalties will apply after the notice is issued.
For more information about the penalties, see sections 1079.8.20 to 1079.8.24 of the Taxation Act.