Contracts Respecting Placement Services and Temporary Help Services

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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:

  1. a contract is signed after February 29, 2016, between an employment agency and a client;
  2. 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
  3. point a or b below applies:
    1. the total cost of contracts signed between the employment agency and a single client during a calendar year after February 29, 2016, reaches $25,000 (before taxes).

      Example

      From March 1 to June 30, 2016, an employment agency and a client sign a series of contracts worth a total of $23,000 (before taxes).

      On July 8, 2016, they sign another contract worth $4,000 (before taxes).

      Since the total cost in 2016 is over $25,000 (before taxes), the cost requirement is met.

      If the other two requirements are also met, the Attestation obligations apply to the July 8 contract and any other contracts signed between the parties after that date, regardless of their cost.

    2. the total cost of contracts signed between the employment agency and a single client 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.

      Example

      From March 1 to December 31, 2016, an employment agency and a client sign a series of contracts worth a total of $27,000 (before taxes).

      On February 7, 2017, they sign another contract worth $2,000 (before taxes).

      Since the total cost in the previous year (2016) was over $25,000 (before taxes), the cost requirement is met.

      If the other two requirements are also met, the Attestation obligations apply to the February 7 contract and any other contracts signed between the parties after that date, regardless of their cost.

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;
  • the members (other than specified members) of a partnership that is an employment agency subject to the Attestation obligations; and
  • clients, other than public bodies, that have an establishment in Québec and operate businesses here.

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 supply of services to:

  • obtain a valid Attestation de Revenu Québec; and
  • give a copy of the Attestation to the client along with a copy of a valid Attestation for each of their members (other than specified members), in the case of a partnership.
Note
If an employment agency and a client sign a new contract before the agency's Attestation expires, the agency does not need to give the client any new copies of the Attestation.

In order to conclude new contracts once an Attestation's validity period is over, employment agencies must obtain a new 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 must, no later than 15 business days after the end of the validity period: 

  • obtain a new Attestation; and 
  • give a copy of it to its client along with a copy of a valid Attestation for each of its members (other than specified members), if it is a partnership.

Partnership obligations

If the employment agency is a partnership, each member of the partnership (other than a specified member) must hold a valid Attestation de Revenu Québec from the date of the tender to the 7th day after the start of the supply of services.

Expiration of validity during a contract

If the validity period of an Attestation ends while a contract is still being carried out, every member of the partnership must obtain a new Attestation no later than 15 business days after the end of the validity period.

See How to Request an Attestation de Revenu Québec for everything you need to know about requesting an Attestation.

Client obligations

For a given contract, a client has from the date of the tender until the 7th day after the start of the supply of services to:

  • obtain a copy of the employment agency's valid Attestation de Revenu Québec along with a copy of a valid Attestation for each of its members (other than specified members), if the agency is a partnership; and
  • ensure the validity of every Attestation it receives.

The client then has until the tenth day after the start of the supply of services to verify the authenticity of every Attestation it receives.

Note

If an employment agency and a client sign a new contract before the agency's Attestation expires, the client agency does not need to obtain any new copies of the Attestation or re-verify the authenticity of the original Attestation.

Expiration of validity during a contract

If the validity period of an Attestation ends while a contract is still being carried out, the client must, no later than 30 business days after the end of the validity period:

  • obtain a new Attestation from the employment agency and from each of its members (other than specified members), if it is a partnership;
  • ensure the validity of every Attestation it receives; and
  • verify the authenticity of every Attestation it receives.

Ensuring the validity of an Attestation

To ensure that an Attestation is valid, clients of employment agencies must check that the following requirements are met:

  • the name and address on the Attestation match those of the business with which the clients wish to enter into a contract; and
  • the validity period shown on the Attestation has not expired.

Verifying the authenticity of an Attestation

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.

If the employment agency is a partnership, penalties may also apply to its members (other than specified members).

Under rules that came into effect on September 1, 2016, a notice from the Minister may be sent to any person or business that has 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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