How to Obtain an Attestation de Revenu Québec

To obtain an Attestation de Revenu Québec (certificate from Revenu Québec) for a business, you must use the Demande d'attestation de Revenu Québec online service.

If the business meets the requirements below, a certificate that you can print will be issued immediately.

• The business has filed the returns required under Québec tax laws.  
• The business does not have any overdue account with the Minister of Revenue of Québec or, if it does, it has reached a payment agreement and observes it, or the collection of its debts has been legally suspended.

If the business does not meet these conditions, you must contact the Direction générale du recouvrement, at one of the following numbers, to rectify its tax situation:

• 1 800 646-2644 (Québec and Ontario)
• 418 577-0444 (elsewhere in Canada and the United States)

Notes

• You can use this service on behalf of the business only if you have a general power of attorney.
• If the business wishes to bid on multiple contracts, simply make photocopies of the certificate.

Validity period

Before attaching the certificate to a bid and submitting it to a municipal body or to a body subject to section 4 or section 7 of the Act respecting contracting by public bodies, suppliers, service providers, contractors or subcontractors must ensure that the certificate:

• was not issued more than 90 days before the date and time limits for receiving bids, nor after this period, for public calls for tender or invitations to bid (the time of issue has been shown on certificates from Revenu Québec since December 1, 2011)
• was not issued more than 90 days before the contract award date, in the case of a contract by mutual agreement.  

Note that specific terms related to the validity period apply to the construction industry.

Small suppliers

To obtain a certificate, individuals in business who have small supplier status and do not have a business registration number must contact the Direction générale du recouvrement.