Revenu Québec statement of compliance (attestation)
The Attestation de Revenu Québec is a certificate from Revenu Québec that a person or business, on the date of its request, had filed the returns and reports required under Québec tax laws and had no overdue account, or had a payment agreement it was observing or had its debt collection legally suspended.
Quebec buyers and contractors meet the attestation when a contract or licence requires proof of tax compliance. Revenu Québec says a request is filed in My Account for businesses and, if the conditions are met, the attestation is issued right away. This entry covers Québec only; check the rules where you are.
When one is required
Revenu Québec says the attestation is required to conclude certain construction contracts and certain building service contracts, and for most public contracts, as well as to receive authorization from the Autorité des marchés publics. Employment agencies and temporary foreign worker recruitment agencies must hold a valid attestation to obtain the CNESST licence they need to operate in Québec. Its overview of obligations also lists verification of an attestation as mandatory for construction contracts when the obligations set out on Revenu Québec’s construction contracts page are met.
What a buyer can ask
- Whether any of the target’s contracts or licences require an attestation
- Whether it holds one now and how it has been obtained in the past
- What the purchase agreement says if the target loses compliance before closing
Sources
This definition is checked against primary sources. Links were last confirmed on the dates shown.
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