Contracts Respecting Placement Services and Temporary Help Services

The Attestation de Revenu Québec is required to conclude certain contracts respecting placement services and temporary help services.

Contracts covered

Specifically, the Attestation is required where:

  • a contract is signed after February 29, 2016, between an employment agency and a client;
  • the contract involves services that consist in providing workers in order to alleviate the temporary work shortages of a client, another person or a public body occurring in the course of carrying on their business or activities; and
  • the total value of contracts signed between the employment agency and a single client during a calendar year after February 29, 2016, reaches $25,000 (before taxes).
Exception

The obligations described on this page do not apply to a contract signed to correct an urgent situation that could endanger people or property.

Validity period

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

Obligations respecting the Attestation apply to:

  • employment agencies that have an establishment in Québec and operate businesses whose activities consist in providing placement services and temporary help services; and
  • clients, other than public bodies, that have an establishment in Québec, that operate businesses and that intend to sign contracts with employment agencies. 

Note that the obligations respecting the Attestation apply to all tiers of subcontract.

Employment agency obligations

Employment agencies 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 clients.
Expiration of validity during a contract

If the validity period of an Attestation ends while a contract is still being carried out, an employment agency has 15 business days from the end of the validity period to: 

  • obtain a new Attestation; and 
  • give a copy of it to its client.

As long as an Attestation remains valid, employment agencies are not required to give a new copy of the Attestation when signing new contracts with a single client.

However, in order to be able to conclude new contracts once the validity period is over, subcontractors must obtain a new Attestation

Partnerships

Where the employment agency is a partnership, each member of the partnership (other than a specified member) must hold a valid Attestation de Revenu Québec. The partnership must give the employment agency client 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.

Client obligations

Clients have from the date of the tender until the 7th day after the start of the supply of services to:

  • obtain a copy of a valid Attestation de Revenu Québec from an employment agency; and
  • ensure its validity.

They have until the tenth day after the start of the work to verify the authenticity of the Attestation.

Expiration of validity during a contract

If the validity period of an Attestation ends while a contract is still being carried out, an employment agency client has 30 days from the end of the validity period to: 

  • obtain a copy of the new Attestation from the employment agency;
  • ensure its validity; and
  • verify its authenticity.

As long as an Attestation remains valid, clients are not required to obtain a new copy of the Attestation from the employment agency 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 an employment agency, click Mandatory Verification of an Attestation de Revenu Québec.

Penalties

Penalties may apply to employment agencies and employment agency clients 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 penalties, see sections 1079.8.30 to 1079.8.34 of the Taxation Act.

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