Since March 1, 2016, a new obligation may apply when entering into a private construction contract or a contract with an employment agency: it may be necessary to obtain an Attestation from the Agence du revenu du Québec (ARQ).

Application

  • Construction contracts carried out in Quebec where the contractor and subcontractor are both required to hold a licence issued under the Building Act and where the total value before taxes of all construction contracts concluded between them after February 29, 2016 exceeds $25,000;
  • Contracts signed between employment agencies and a client (other than a public body) to alleviate workforce shortages where the total value before taxes of all contracts concluded between them after February 29, 2016 exceeds $25,000;

Subsequently, the obligation will then apply to any other contract between the parties during the calendar year or in a subsequent calendar year, regardless of the amount of the contract. However, as long as an Attestation remains valid, the parties will not have to repeat the process for a new contract.