Construction contractors, employment agencies and clients of such agencies must use the simple tools for requesting an Attestation de Revenu Québec or verifying its authenticity
Employment agencies are now required to hold a valid Attestation de Revenu Québec and to give a copy of it to their clients when concluding certain personnel-placement contracts. Clients of such an agency are required to obtain a copy of the Attestation from the employment agency, to ensure that it is valid and to verify that it is authentic.
Likewise, subcontractors that perform construction work for which they must hold a licence issued under Chapter IV of the Building Act are required to hold a valid Attestation de Revenu Québec and to give a copy of it to the contractors when concluding certain construction contracts. The contractor must obtain a copy of the Attestation from the subcontractor, ensure that it is valid and verify that it is authentic.
These obligations apply when the total value of contracts signed between two parties reaches $25,000 (before taxes) during a calendar year, regardless of the tier of subcontract. If they fail to meet their obligations, the parties may incur penalties applicable as of September 1, 2016.
User-friendly Clic Revenu online services are available for both requesting an Attestation and verifying authenticity.
For more information or to watch a video on the subject (available in French only), visit the new Attestation de Revenu Québec section of our website.