{"id":1691,"date":"2018-09-05T02:22:18","date_gmt":"2018-09-05T02:22:18","guid":{"rendered":"https:\/\/gascon.ca\/2018\/09\/05\/are-you-affected-by-the-obligations-related-to-the-certificate-of-revenu-quebec\/"},"modified":"2019-07-10T22:08:27","modified_gmt":"2019-07-11T02:08:27","slug":"are-you-affected-by-the-obligations-related-to-the-certificate-of-revenu-quebec","status":"publish","type":"post","link":"https:\/\/gasc.sltm.ca\/en\/2018\/09\/05\/are-you-affected-by-the-obligations-related-to-the-certificate-of-revenu-quebec\/","title":{"rendered":"ARE YOU AFFECTED BY THE OBLIGATIONS RELATED TO THE CERTIFICATE OF REVENU QU\u00c9BEC?"},"content":{"rendered":"<p>Under the provisions of the <em>Taxation Act <\/em>(the \u201c<strong>Act<\/strong>\u201d), certain construction contracts entered into between a contractor and a subcontractor require a Certificate issued by <em>Revenu Qu\u00e9bec <\/em>certifying that the subcontractor complies with the Qu\u00e9bec tax laws and does not have any overdue account with <em>Revenu Qu\u00e9bec <\/em>(the \u201c<strong>Certificate<\/strong>\u201d)<em>.<\/em><\/p>\n<p>Contracts requiring a Certificate:<\/p>\n<ul>\n<li>the contract is entered into between a contractor and a subcontractor after February 29, 2016 and provides for construction work requiring a licence issued under the <em>Building Act<\/em>; and<\/li>\n<li>the total cost of all contracts concluded between the same contractor and subcontractor during one calendar year is equal to or exceeds $25,000 (before taxes).<\/li>\n<\/ul>\n<p>Who needs to obtain the Certificate?<\/p>\n<ul>\n<li>The subcontractor must, between the date a bid is submitted for a contract and the 7<sup>th<\/sup> day following the beginning of the work (the \u201c<strong>Start of the Work Period<\/strong>\u201d), hold a Certificate and provide a copy to the contractor.<\/li>\n<\/ul>\n<p>The contractor must:<\/p>\n<ol>\n<li>during the Start of the Work Period, obtain from the subcontractor a copy of the Certificate and ensure that it is valid; and<\/li>\n<li>not later than the 10<sup>th<\/sup> day after the start of the work, verify its authenticity with <em>Revenu Qu\u00e9bec;<\/em><\/li>\n<\/ol>\n<p>(collectively, the \u201c<strong>Contractor\u2019s obligations<\/strong>\u201d).<\/p>\n<p>Pursuant to the Act, a contractor means \u201c<em>a person that has an establishment in Qu\u00e9bec and carries on a business in Qu\u00e9bec, and causes to be carried out, in whole or in part, construction work for which the person must hold a licence required under Chapter IV of the Building Act<\/em>\u201d. The <em>Building Act <\/em>provides that \u201c<em>any person shall be presumed to be a contractor if it offers for sale or exchange a building or a civil engineering structure, unless he is able to demonstrate that the construction work of such building or structure was not carried out for the purpose of sale or exchange<\/em>.\u201d<\/p>\n<p>The definition of contractor under the <em>Building Act<\/em>, combined with the dispositions of the law, means that the owner of a condominium project shall be considered a contractor and shall be subject to the Contractor\u2019s obligations.<\/p>\n<p>These new obligations must be reflected in every construction contract and partnership contract and in all documentation relating to construction financings.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Under the provisions of the Taxation Act (the \u201cAct\u201d), certain construction contracts entered into between a contractor and a subcontractor require a Certificate issued by Revenu Qu\u00e9bec certifying that the subcontractor complies with the Qu\u00e9bec tax laws and does not have any overdue account with Revenu Qu\u00e9bec (the \u201cCertificate\u201d). Contracts requiring a Certificate: the contract [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":1558,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[33,37],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ARE YOU AFFECTED BY THE OBLIGATIONS RELATED TO THE CERTIFICATE OF REVENU QU\u00c9BEC? - Gascon<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ARE YOU AFFECTED BY THE OBLIGATIONS RELATED TO THE CERTIFICATE OF REVENU QU\u00c9BEC? - Gascon\" \/>\n<meta property=\"og:description\" content=\"Under the provisions of the Taxation Act (the \u201cAct\u201d), certain construction contracts entered into between a contractor and a subcontractor require a Certificate issued by Revenu Qu\u00e9bec certifying that the subcontractor complies with the Qu\u00e9bec tax laws and does not have any overdue account with Revenu Qu\u00e9bec (the \u201cCertificate\u201d). 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