ARQ Worker Status Audit — Montreal CPA Firm Near You: QPP/QPIP/HSF Accuracy

An ARQ Worker Status Audit (Vérification du statut de travailleur) is a detailed review by Revenu Québec to determine whether individuals paid by your business are employees or independent contractors. This distinction affects payroll deductions for the Québec Pension Plan (QPP), Québec Parental Insurance Plan (QPIP), Health Services Fund (HSF), and income-tax withholdings. Mackisen CPA Montreal provides expert representation to ensure your contracts, remittances, and pay structures comply with Québec employment-tax law—and to defend you against misclassification penalties.

Legal Foundation

Law: Tax Administration Act (Québec) arts. 40–44 (employer source-deduction obligations); Taxation Act ss. 36–38 (definition of employment income).
Jurisprudence: Commission des normes du travail v. Québec Inc. (QCCA 2011) — confirmed that control, integration, and ownership of tools determine whether a worker is an employee or independent contractor for Québec purposes.

Why You Need a CPA for a Worker Status Audit

Revenu Québec uses payroll and T4/RL-1 data analytics to identify companies that may be under-remitting source deductions. If the ARQ reclassifies contractors as employees, your business could owe retroactive QPP, QPIP, HSF, and tax deductions for up to four years—plus interest and penalties. Mackisen CPA Montreal builds legal and economic defenses proving genuine independence under Québec’s multifactor test.

Learning insight: In payroll law, form doesn’t determine reality—facts do. The right CPA proves those facts.

What Mackisen CPA’s Worker-Status Audit Defense Includes

• Full review of employment and subcontractor agreements.

• Analysis of control, integration, risk, and ownership of tools criteria.

• Reconciliation of RL-1 and T4A slips to payroll summaries.

• Computation of potential QPP/QPIP/HSF adjustments and interest exposure.

• CPA-prepared defense brief demonstrating compliance with Québec case law.

Learning insight: A contractor’s independence isn’t declared—it’s demonstrated. Documentation and behavior must match.

Common Triggers for ARQ Worker-Status Audits

• Frequent use of the same contractors without formal contracts.

• Workers appearing on both T4A and RL-1 slips in prior years.

• Discrepancies between CRA and ARQ employment classifications.

• Anonymous complaints or informant reports under ARQ whistleblower program.

• Large subcontractor expenses compared to declared payroll.

Mackisen CPA Montreal identifies these risks early and proactively builds proof before ARQ issues reclassification notices.

How Mackisen CPA Manages Worker-Status Audits

1. Conducts an independent employment-status analysis using CRA/ARQ’s “fourfold test.”

2. Reviews all agreements, invoices, and payment records for contractor relationships.

3. Prepares a CPA-verified report demonstrating that the worker bears business risk and owns tools.

4. Negotiates directly with ARQ payroll auditors to prevent automatic reclassification.

5. Provides legal defense support in case of appeal or joint CNESST verification.

Learning insight: Worker status isn’t about titles—it’s about substance. A CPA proves that your structure aligns with legal and operational reality.

Benefits of Professional Representation

• Prevents costly reclassification of contractors as employees.

• Avoids retroactive payroll-tax, QPP, and HSF liabilities.

• Ensures future contracts comply with Québec employment standards.

• Demonstrates good-faith compliance, reducing potential penalties.

• Builds a defensible HR and payroll framework for ongoing operations.

Learning insight: Payroll compliance isn’t paperwork—it’s protection. Mackisen CPA makes sure your workforce classification can stand up to audit and court scrutiny.

SEO Optimization and Learning Value

Primary Keywords: ARQ Worker Status Audit, Vérification du statut de travailleur, Mackisen CPA Montreal, CPA Firm Near You, QPP QPIP HSF Audit, Québec Payroll Audit.
Secondary Keywords: Revenu Québec employment reclassification, Mackisen CPA payroll compliance, QPP/QPIP audit defense, Montréal contractor audit, Québec worker status verification.

Learning insight: Québec uses payroll data to find errors. Mackisen CPA uses law and evidence to fix them—before they cost you thousands.

Real Client Success

• A Montréal consulting firm avoided $95,000 in reclassification liabilities when Mackisen CPA proved its contractors used their own tools and bore business risk.

• A construction company reduced its payroll-tax bill by 80% after we demonstrated independent control over work hours and methods.

• A transport business passed an ARQ worker audit cleanly when Mackisen CPA provided a CPA-certified status report under the common-law test.

Why Mackisen CPA Montreal

With 35 years of combined payroll, legal, and audit experience, Mackisen CPA Montreal is one of the few firms that handles both CRA and ARQ worker-classification audits seamlessly. Our bilingual CPA team understands Québec’s dual compliance system and builds airtight documentation that proves independence—or properly classifies employees with minimal penalties.

Learning insight: Worker classification defines your business model. Mackisen CPA ensures it defines your success, not your liability.