Quebec Construction Attestation and Tax Compliance 2025 — How to Stay Legal and Avoid Penalties

In Quebec’s construction industry, tax compliance is mandatory before you can bid or work on public and private projects. Revenu Québec’s Attestation de Revenu Québec (ARQ) confirms that contractors are up to date on income tax, QST, and payroll remittances. Without it, contracts can be suspended or voided. Mackisen CPA Auditors Montreal helps construction companies and subcontractors secure attestations, manage QST/GST, and maintain full compliance with Quebec’s tax laws.

Legal and Regulatory Framework

Tax Administration Act (Quebec) Section 1079.8: Requires valid attestation for contractors working in construction and public contracts.
Act Respecting Labour Relations, Vocational Training, and Workforce Management (Construction Industry): Establishes Revenu Québec’s authority to issue or revoke attestations.
Taxation Act (Quebec): Mandates all contractors registered for QST to file periodic returns and remittances.
Excise Tax Act (Canada): Governs federal GST for mixed federal-provincial projects.
Revenu Québec Bulletin TVQ.206.1-9: Details requirements for electronic attestation renewals every 90 days.

Key Court Decisions

Construction Leduc v. Quebec (2018): Revenu Québec can deny attestation renewal for late payroll filings.
Entreprises Bouchard v. Quebec (2020): Valid attestation required before payment release on public contracts.
Béton Tremblay v. The Queen (2019): GST/QST non-compliance can trigger joint liability between contractor and subcontractor.

Why CRA and Revenu Québec Audit Construction

The construction sector is highly regulated due to historical underreporting. CRA and Revenu Québec coordinate to audit payroll remittances, QST, and subcontractor invoices. Common issues include unpaid source deductions, missing RL-1 slips, and expired attestations. Mackisen’s compliance system ensures full payroll and QST accuracy before filing attestation renewals.

Mackisen’s Strategy

1. Eligibility Verification — Confirm all tax filings, payroll, and QST submissions are current.

2. Attestation Application — File attestation requests electronically and track renewals every 90 days.

3. Payroll Reconciliation — Align RL-1, T4, and CNESST filings.

4. Audit Representation — Handle Revenu Québec or CRA audits triggered by discrepancies.

5. Subcontractor Compliance — Verify all subcontractors maintain valid attestations.

Real Client Experience

A Quebec construction firm lost its bidding eligibility due to an expired attestation. Mackisen corrected filings and reinstated the certificate within 72 hours. Another subcontractor facing $65,000 in QST arrears recovered compliance and regained access to provincial contracts.

Common Questions

How long is an attestation valid? 90 days, with renewal required.
Can I work without one? No, it’s mandatory for public and most private contracts.
Does CRA issue attestations? No, only Revenu Québec. Mackisen manages coordination with CRA for payroll and tax synchronization.

Why Mackisen

Mackisen CPA Auditors Montreal are Quebec’s construction tax compliance experts. We handle attestations, payroll audits, QST filings, and Revenu Québec renewals for contractors and subcontractors. Call Mackisen CPA Auditors Montreal today for your 2025 Construction Attestation Consultation. The first meeting is free and ensures you remain certified and compliant.