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New Tax Obligations for Building Service Businesses and Subcontractors Beginning on January 1, 2021

Are you a building service business owner or subcontractor? As of January 1, 2021, you must meet new tax obligations for maintenance work covered by the Decree respecting building service employees in the Québec region and the Decree respecting building service employees in the Montréal region.

The new obligations aim to address certain problems in the sector, such as working under the table. They will apply in the following two cases, regardless of the tier of subcontract, to businesses registered for the Québec sales tax:

  • The contract(s) between the subcontractor and business total $10,000 or more (excluding taxes) during a calendar year (for contracts before January 1, 2021, the part of the contract cost for maintenance work prior to that date must not be taken into account).
  • A building service contract of unspecified duration continues or is entered into by both parties after January 1, 2021, regardless of its value.

What are your new tax obligations?

Building service subcontractors (including franchisees)

New obligations Period

1. Hold a valid Attestation de Revenu Québec.

From the date on which the maintenance work begins and for the duration of the work.

For contracts entered into before January 1, 2021, that are subject to the new tax obligations, the work start date corresponds to that date.

2. Give a copy of the Attestation to the building service business.

Building service businesses (excluding the building owner, tenant or manager)

New obligations Period

1. Obtain a valid copy of the Attestation from the subcontractor.

From the date on which the maintenance work begins and for the duration of the work.

For contracts entered into before January 1, 2021, that are subject to the new tax obligations, the work start date corresponds to that date.

2. Verify the authenticity of the Attestation using the Mandatory Verification of an Attestation de Revenu Québec online service.

3. Report all amounts billed in each calendar quarter ending on March 31, June 30, September 30 and December 31 of a year.

The last day of the month following the month in which the calendar quarter ended.

Attestation period of validity 

The Attestation is valid until the end of the month in which it was issued and for the following three months. The date on which the period of validity ends is shown on the Attestation.

If the period of validity expires before work is completed, the subcontractor must obtain a new Attestation and give it to the building service business.

How to meet your new tax obligations

Use the fast and easy online services in My Account for businesses. If you meet the conditions, the service to apply for an Attestation is available now. The mandatory verification service will be available from December 7, 2020.

To access My Account for businesses, you must register with clicSÉQUR – Entreprises, the Québec government's authentication service. It may take two to three weeks to receive your user code.

Note that clicSÉQUR express services are limited and cannot be used to obtain an Attestation de Revenu Québec.

For more information, click Attestation de Revenu Québec.

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