Overview of Obligations Respecting the Attestation de Revenu Québec

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Employment agencies and temporary foreign worker recruitment agencies

New requirements for the Attestation de Revenu Québec and the licence issued by the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) came into effect on September 1, 2021. To learn more, read the news article on the subject. 

The table below is a summary of information about the obligations respecting the Attestation de Revenu Québec in order to conclude a contract or obtain certain authorizations and licences.

Contract, authorization or licence Attestation Verification of an Attestation
Building service contract Required when the conditions on the Building Service Contracts page are met Mandatory when the conditions on the Building Service Contracts page are met

(For more information, see Mandatory Verification of an Attestation de Revenu Québec.)
Construction contract Required when the conditions on the Construction Contracts page are met Mandatory when the obligations on the Construction Contracts page are met

(For more information, see Mandatory Verification of an Attestation de Revenu Québec.)
Public contract Required (see Public Contracts) Voluntary

(For more information, see Voluntary Verification of an Attestation de Revenu Québec.)
Authorization from the Autorité des marchés publics to conclude a public contract Required (see Authorization from the Autorité des marchés publics to Enter into Public Contracts and Subcontracts) Voluntary

(For more information, see Voluntary Verification of an Attestation de Revenu Québec.)
Mandatory CNESST Licence for Employment Agencies and Temporary Foreign Worker Recruitment Agencies Required (see Mandatory CNESST Licence for Employment Agencies and Temporary Foreign Worker Recruitment Agencies) Voluntary

(For more information, see Voluntary Verification of an Attestation de Revenu Québec.)

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