Since March 2016, employment agencies as well as subcontractors¹ and contractors² in the construction industry must obtain an Attestation de Revenu Québec.
What is an Attestation de Revenu Québec?
It is a document that confirms a business is up to date with its tax obligations.
If your business falls into one of these categories
You must request an attestation and provide a copy to your clients.
If your business uses this type of service
You must request a copy of the attestation and confirm its validity.
Whatever your situation, this article covers key points to keep in mind.
When is an Attestation de Revenu Québec required?
An attestation is required once the total value of contracts between two parties reaches $25,000 (before taxes) within a calendar year (between January 1st and December 31st). This may involve a single contract or the combined value of multiple contracts. Once this threshold is reached, the requirement becomes permanent, even if the annual value of contracts subsequently drops below $25,000.
Don’t forget to renew your attestation!
You have to renew or check your attestation regularly, as it is only valid for a limited time, i.e., from the date it was issued to 3 months after the end of the month during which it was issued. The expiration date appears on the attestation.
To make it easier for you, Revenu Québec provides an automatic renewal option. To activate this option, check the relevant box when applying for your attestation. It will then be renewed automatically, provided your business remains compliant with its tax obligations.
Requesting or verifying an attestation
Sign up for My account for businesses so you can request or verify an Attestation de Revenu Québec.
| Timing | Obligations of the employment agency/construction company | Obligations of the business receiving the service |
| At the start of the work or within 7 days of the start of services | Hold a valid Attestation de Revenu Québec and provide a copy to clients | Obtain a copy of the attestation from the employment agency/construction company and confirm its validity |
| Within 10 days of the start of the work or service delivery | Verify the authenticity of the attestation with Revenu Québec through My Account for businesses, using the information provided on the attestation | |
| If the attestation expires while the contract is still in effect | Employment agencies: Obtain a new attestation and provide a copy to clients within 15 days of the previous attestation’s expiry Construction companies: No new attestation is required as long as the contract remains in effect. However, a new attestation will be required to enter into a new contract |
Clients of an employment agency: Obtain a copy of the new Attestation from the agency and verify its authenticity within 30 days of the previous attestation’s expiry |
Meet your obligations and avoid penalties
Whether you’re an employment agency, a contractor or subcontractor in the construction industry, or a client of a business in either category, failing to comply with the rules could result in significant penalties.
Do you have questions or need personalized support? Our advisors are here to help:
1-833-568-2342 | hrnow@cfib.ca
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1. Applies to subcontractors who do construction work requiring a licence issued under Chapter IV of the Building Act.
2. Applies to contractors who have construction work carried out that requires a licence issued under Chapter IV of the Building Act.