Mandatory Verification of an Attestation de Revenu Québec
Unlike public bodies, contractors that have signed a construction contract with a subcontractor and employment agency clients that have signed a contract respecting placement services or temporary help services with an employment agency are legally required to verify the authenticity of an Attestation of which they have been given a copy.
If you are legally required to verify an Attestation, you must use My Account for businesses to do so. To use the service, you must have the Attestation (or the information it contains) on hand.
Verifying an Attestation will let you confirm that:
- the information on it is accurate (the Attestation number, the date and time of issue, the name of the business and the Québec enterprise number (NEQ); and
- it really was issued by Revenu Québec.
You can also use the View Attestation de Revenu Québec Mandatory Verification Results online service (also in My Account) to view the results of the mandatory verifications you made in the three years before you use the service for the first time.
You can use the service on behalf of a business only if you have been granted a general power of attorney.
For more information about the obligation to verify the authenticity of an Attestation de Revenu Québec, see sections 1079.8.18, 1079.8.27 and 1079.8.28 of the Taxation Act.
To request an Attestation or verify its authenticity, businesses that have small supplier status and are subject to the Attestation obligations must call us at one of the numbers given on the General Information – Businesses page.