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Do you have a contract with an employment agency?
Do you know about your obligations?

Know your obligations to avoid paying penalties

Did you know that if your business signed a contract with an employment agency after February 29, 2016, it must meet certain obligations respecting the Attestation de Revenu Québec?

Contracts covered

The Attestation de Revenu Québec applies to certain contracts between employment agencies and their clients. A client who signs one or more contracts for temporary help with the same employment agency worth at least $25,000 (before taxes) in a single calendar year must meet the obligations explained in the table below. 

Once the $25,000 threshold has been reached for one year, the client is responsible for meeting the obligations for any subsequent contact with the same employment agency regardless of its value and when it is signed.

Validity period

The Attestation is valid until the end of the third month following the month in which it is issued. 

Obligations of employment agency clients

Obligation Time frame Possible penalty
1. Obtain a copy of the employment agency's valid Attestation de Revenu Québec. From the date of the tender until the 7th day after the start of the supply of services If a client fails to meet obligation 1 or 2, a penalty of between $500 and $2,500 could be imposed. Note: If a client paid an amount for the performance of obligations under the contract without having remedied any failure in meeting an obligation referred to in points 1 and 2, an additional penalty of between $250 and $5,000 could be imposed.
2. Ensure that the Attestation is valid.
3. Verify the authenticity of the Attestation using the Mandatory Verification of an Attestation de Revenu Québec online service available in My Account for businesses. From the date of the tender until the 10th day after the start of the supply of services If a client fails to meet obligation 3, a penalty of between $250 and $1,250 could be imposed.
4. If the Attestation expires before the end of the contract, repeat steps 1 through 3. In the 30 days following the end of the Attestation's validity period Penalties may be imposed for each failure to meet an obligation.

For more information

For more information, visit the pages of our website that deal with the Attestation de Revenu Québec. You can also watch this video (in French only). 

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