Beginning on March 1, 2016, an Attestation de Revenu Québec will be required to conclude certain new contracts involving construction contractors and employment agencies
Beginning on March 1, 2016, employment agencies will be required to hold a valid Attestation de Revenu Québec (certificate from Revenu Québec) and give their clients a copy of it when concluding contracts respecting personnel placement services and temporary help services. Clients of such agencies will be responsible for obtaining a copy of the agencies' certificates, ensuring that they are valid and verifying that they are authentic.
In addition, subcontractors that do construction work for which they must hold a licence issued under Chapter IV of the Building Act must hold a valid certificate from Revenu Québec and give a copy of it to their contractors when concluding certain construction contracts. The contractors will be responsible for obtaining a copy of the subcontractors' certificates, ensuring that they are valid and verifying that they are authentic.
Designed to ensure fair competition in the targeted business sectors, the requirements will apply when the total value of all contracts (regardless of the level of subcontracting) between two parties concluded in the course of a calendar year is $25,000 or more, excluding taxes. They will then apply to all other contracts between the two parties concluded in the current or subsequent years, regardless of their value. However, as long as the certificate is valid, the two parties will not have to repeat the process for a new contract.
The certificate will be valid from the time of issue until the end of the third month following the month in which it was issued. If a certificate is issued for the first time between February 1, 2016, and January 31, 2017, the certificate will be valid until the end of the third, fourth or fifth month following the month in which it was issued. Note that the end date will be written on the certificate.
More details will be published on a new microsite dedicated to the Attestation de Revenu Québec. We will let you know as soon as it is online.
Employment agencies will be required to obtain a new certificate and give a copy of it to their clients within 15 days after the former certificate expires. Clients will have 30 days after the certificate expires to obtain a copy of the new certificate from the employment agency, ensure that it is valid and verify that it is authentic.
Subcontractors, however, will not be required to obtain a new certificate to replace one that has expired under an ongoing contract.
Be prepared, sign up now for Clic Revenu online services!
To request or verify a certificate, you will need our user-friendly Clic Revenu online services.
By registering for Clic Revenu online services now, you will be ready when the new requirements come into effect.
A business that fails to meet the requirements could be subject to penalties as of September 1, 2016.
The Attestation de Revenu Québec certifies that, as at the application date, the business (in this case, the employment agency or the subcontractor) meets the following conditions:
- It has filed the returns and reports required under Québec tax laws.
- It does not have any overdue account with the Minister of Revenue of Québec or, if it does, it has reached a payment agreement and observes it, or the collection of its debts has been legally suspended.