Bill 28, An Act mainly to implement certain provisions of the Budget Speech of 4 June 2014 and return to a balanced budget in 2015-2016, was introduced before the National Assembly on November 26, 2014. As the Bill has not yet been passed by the National Assembly, certain provisions will not be effective as of January 1, 2015, contrary to the announcement made in the 2014-2015 Budget Speech. These provisions concern

• the Attestation de Revenu Québec (certificate from Revenu Québec) for certain construction contracts,
• personnel placement services and temporary help services, and
• the introduction of sales recording modules in bars and restaurant-bars.

We will keep you informed of any developments regarding Bill 28. In the meantime, you can consult the press release (in French only) and Bill 28.