Who is affected?
- Employment agencies and their clients
- Construction subcontractors1 and their primary contractors2
Under what conditions?
Requirement applies once the total value of contracts signed between two parties reaches $25,000 (excluding taxes) within a calendar year (Jan 1 – Dec 31).
What are your obligations?
These obligations enter into force on March 1, 2016.
For employment agencies and subcontractors
Within seven days of starting work on a new contract, you will need to:
- have a valid certificate from Revenu Québec; and
- provide a copy of the certificate to your client or your primary contractor.
For agency clients and primary contractors
Within seven days of the start of work on a new contract, you will need to:
- obtain a copy of the above certificate; and
- visually check it (including the date).
Within ten days of the start of work on a new contract, you will need to:
- confirm the certificate’s authenticity with Revenu Québec via the Clic Revenu service.
How is the $25,000 threshold applied?
The new requirements take effect once the total value of contracts signed between two parties reaches $25,000 (excluding taxes) within a calendar year (Jan 1 – Dec 31). Once the threshold is reached, the requirement becomes permanent, even if subsequent annual contract totals are below $25,000.
Think ahead: You must renew your certificate on a regular basis
Certificates are valid for a limited period of time:
- First certificate issued between Feb 1, 2016 and Jan 31, 2017 – your first certificate will be valid from the date obtained until the end of that month, plus an additional three, four or five months (determined randomly by Revenu Québec).
- Subsequent certificates or first certificate issued after Jan 31, 2017 – your certificates will be valid from the date obtained until the end of that month, plus three additional months.
The expiration date will be indicated on the certificate.
What if the certificate expires while a contract is underway?
- Employment agencies: Within 15 days of your certificate’s expiration, you will need to get a new certificate and provide a copy to your clients.
- Employment agency clients: Within 30 days of a certificate’s expiration, you will be required to get a copy of the new certificate from the agency, ensure that it is valid and confirm its authenticity with Revenu Québec.
- Construction subcontractors: You do not have to obtain a new certificate in the middle of a contract. You will only need to get a new certificate in order to enter into new contracts.
Fulfil your obligations to avoid penalties
Whether you are an employment agency, an agency client, a construction subcontractor or a primary contractor, you will face stiff penalties if you fail to comply with the rules.
Clic Revenu: An indispensible tool
Use the Clic Revenu online service to request or confirm a certificate. Register now to save time!
Would you like to know more?
See Revenu Québec’s website and its presentations on (in French only):
Call 1-888-234-2232 or send an email to [email protected]
1 The subcontractors affected are the ones doing construction work that requires a licence under Chapter IV of the Building Act.
2 The primary contractors affected are the ones contracting construction work that requires a licence under Chapter IV of the Building Act.