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ARTICLE · 30 MARCH 2016

Certificate From Revenu Québec: Now The Private Sector Is Covered Too!

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Since 2010, any contractor that enters into a contract with a public body for $25,000 or more has had to obtain a certificate from Revenu Québec (a "CRQ").

CanadaReal Estate and Construction
Jean Patrick Dallaire
Jean Patrick Dallaire
Stéphanie Fortier-Dumais
Stéphanie Fortier-Dumais
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Since 2010, any contractor that enters into a contract with a public body for $25,000 or more has had to obtain a certificate from Revenu Québec (a "CRQ")1. 

In 2011, this requirement was broadened to include front-line subcontractors, i.e. subcontractors as opposed to sub-subcontractors. 

Recently, the requirement was broadened yet again, this time to cover private-sector construction contracts. 

Recent amendments to the Taxation Act2 provide that as of March 1, 2016 the requirement to obtain a CRQ now extends to private contracts, and to all levels of subcontractors. Thus, both general contractors and subcontractors are affected by these new provisions, albeit in different ways. While both general contractors and subcontractors must obtain a CRQ, general contractors must also obtain a copy of their subcontractor's CRQ, and ensure that they are both valid and authentic. 

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