{"id":15595,"date":"2018-08-22T00:00:00","date_gmt":"2018-08-22T00:00:00","guid":{"rendered":"https:\/\/gascon.ca\/are-you-affected-by-the-obligations-related-to-the-certificate-of-revenu-quebec\/"},"modified":"2018-09-05T00:00:00","modified_gmt":"2018-09-05T00:00:00","slug":"are-you-affected-by-the-obligations-related-to-the-certificate-of-revenu-quebec","status":"publish","type":"post","link":"https:\/\/gascon.ca\/en\/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":1,"featured_media":12420,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[159,165],"tags":[],"class_list":["post-15595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-law","category-real-estate-law"],"acf":[],"_links":{"self":[{"href":"https:\/\/gascon.ca\/en\/wp-json\/wp\/v2\/posts\/15595","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gascon.ca\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gascon.ca\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gascon.ca\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gascon.ca\/en\/wp-json\/wp\/v2\/comments?post=15595"}],"version-history":[{"count":0,"href":"https:\/\/gascon.ca\/en\/wp-json\/wp\/v2\/posts\/15595\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gascon.ca\/en\/wp-json\/wp\/v2\/media\/12420"}],"wp:attachment":[{"href":"https:\/\/gascon.ca\/en\/wp-json\/wp\/v2\/media?parent=15595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gascon.ca\/en\/wp-json\/wp\/v2\/categories?post=15595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gascon.ca\/en\/wp-json\/wp\/v2\/tags?post=15595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}