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Taxation law

A new year, new tax obligations!

Jan 11th, 2021

By Frédéric Delisle

On January 5th, 2021, Revenu Quebec published an update with respect to the New Tax Obligations for Building Services Businesses and Subcontractors. This update can be consulted here.

Aiming to redress certain problems in this industry, notably “under the table” work, the new obligations:

"…apply in the following two cases, regardless of the tier of subcontract, to businesses registered for the Québec sales tax:

  • The contract(s) between the subcontractor and business total $10,000 or more (excluding taxes) during a calendar year (for contracts before January 1, 2021, the part of the contract cost for maintenance work prior to that date must not be taken into account).
  • A building service contract of unspecified duration continues or is entered into by both parties after January 1, 2021, regardless of its value.”

Once these criteria are met, various obligations ensue, notably obtaining an Attestation de Revenu Quebec.

If you have any questions relating to these new obligations, or to confirm whether these new obligations are incumbent upon you, do not hesitate to contact a member of Spiegel Sohmer's tax team.