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New tax obligations for building service businesses and subcontractors now in effect

Are you a building service business owner or subcontractor? As of January 1, 2021, you must meet new tax obligations for maintenance work anywhere in Québec 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 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.

  1. 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.

  1. Verify the authenticity of the Attestation using the Mandatory Verification of an Attestation de Revenu Québec online service.
  1. 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.

How to meet your new tax obligations

Use the fast and easy online services in My Account for businesses.

To access My Account for Businesses, you must register with clicSÉQUR – Entreprises, the Québec government's authentication service. It may take some time 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.

RL-1 slip
If you pay a self-employed building service worker, you have to report them on the RL-1 slip. To learn more about this obligation, which is new for 2020, read this Tax News article.

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