Attestation from the Québec Revenue Agency (Agence du revenu du Québec)
1 Entreprise having an establishment in Québec
For any contract worth 25000$ or more, any enterprise having an establishment in Québec must hold a valid certificate issued by the Québec Revenue Agency (i.e. “Certificate from the Québec Revenue Agency”). The certificate of the tenderer is valid until the end of the three-month period following the month in which it was issued. In addition, the certificate of the supplier must not have been issued after the tender closing date and time.
The Certificate from the Québec Revenue Agency is issued to every supplier who, on the date indicated in the certificate, has filed the returns and reports that the supplier had to file under fiscal laws and who has no overdue account payable to the Minister of Revenue of Québec, in particular when its recovery has been legally suspended or arrangements have been made with the supplier to ensure payment and the supplier has not defaulted.
A supplier may not submit a Certificate from the Québec Revenue Agency that contains false or inaccurate information, produce on the supplier’s own behalf the certificate of a third party, or falsely declare that the supplier does not hold the required certificate.
No person may help another person, by an act or omission, to contravene the previous paragraph, or encourage, advise, allow, authorize or order the person to contravene that section.
Contravening the provisions of the previous two paragraphs constitutes a violation under the regulations for An Act Respecting Contracting by Public Bodies (CQLR, c. C-65.1) making its author liable to fine. For a repeat violation, the minimum and maximum fines double.
Additional modalities apply to supplier subcontracts that are construction contracts (covered by the Building Act (CQLR, c. B-1.1), for which the supplier must hold a licence from the Building Board of Québec (Régie du bâtiment du Québec)). See the main text of the Call for tenders, if applicable.
In order to receive its certificate, a tenderer whose enterprise is registered in the Québec Enterprise Register must use the “Clic Revenu” electronic service through the Québec government’s “clicSÉQUR” authentication service. These services are accessible on the Québec Revenue Agency’s website at the following address: www.revenuquebec.ca/en/amr/comment.aspx
If the tenderer is an individual enterprise and is not registered in the Québec Enterprise Register, it must contact the Québec Revenue Agency’s Bureau of Taxation and Unclaimed Property (Direction générale du centre de perception fiscale et des biens non réclamés) at (418) 577-0444, or 1 800 646-2644 to obtain its certificate. Office hours are from 8:30 a.m. to 12:00 p.m., and from 1 p.m. to 4:30 p.m. Monday to Friday.
2 Entreprise who does not have an establishment in Québec
Any tenderer who does not have in Québec an establishment where activities are carried on on a permanent basis, clearly identified under the its name and accessible during regular business hours, must indicate, on the appropriate page of the Call for tenders document, that it has no establishment in Québec where it carries out activities on a permanent basis clearly identified under the its name and accessible during regular business hours. In so doing, the tenderer certifies that this declaration is accurate.
3 Attestation from Québec Revenue Agency for the subcontractors
The following terms apply when the contract is for construction work (to which the Building Act (CQLR, c. B-1.1) applies and for which the supplier must hold a licence from the Régie du bâtiment du Québec ‘Building Board of Québec’), and authorizes the use of subcontractors by the supplier.
Every subcontractor who enters into a construction subcontract of 25000$ (before GST and QST) and more, must hold a valid Certificate from Québec Revenue Agency (Agence du revenu du Québec) and give a copy to the present supplier.
The supplier must obtain from the subcontractor a copy of the Certificate from Québec Revenue Agency, and ensure that it is valid and verify its authenticity with Québec Revenue Agency.
The term “supplier” refers to the supplier/ service provider / contractor. The term “delivery order contract” refers to “delivery order contract” / “task order contract”. This according to the regulations under the by-laws from the law An Act Respecting Contracting by Public Bodies (CQLR, c. C-65.1).