Attestation de Revenu Québec (ARQ)

The Attestation de Revenu Québec is an official document issued by Revenu Québec confirming that a business is in compliance with Québec fiscal obligations. For any company bidding on Québec public sector contracts — government departments, public bodies, municipalities — it is a hard gate: no attestation, no contract.

What it is

Per the Gouvernement du Québec, the attestation confirms that the business has produced the declarations required under Québec fiscal laws, has no account in arrears with the Minister of Revenue, or — where an account is in arrears — has concluded a payment agreement and is respecting it, such that debt recovery is legally suspended. The requirement flows from the Loi sur les contrats des organismes publics (LCOP, C-65.1) framework governing Québec public contracts.

When it is required

Per quebec.ca and Revenu Québec, the attestation is required for all supply, services and construction contracts of $25,000 or more entered into by Québec government departments and public bodies — and for subcontractors on those contracts. It is also mandatory for any business requesting an authorization to contract from the Autorité des marchés publics (AMP), which applies to contracts of $5 million or more (construction, services and supplies; $1 million in partnership or sensitive sectors). For municipal construction contracts, Revenu Québec notes an attestation is valid for a maximum of four months.

How to get and verify one

Businesses request the attestation from Revenu Québec, and buyers verify attestations before awarding or signing — Revenu Québec provides mandatory verification services to public bodies so they can confirm a supplier’s attestation. Build lead time into your bid plan: an out-of-date attestation discovered at bid analysis can disqualify an otherwise compliant submission. Quebec construction bidders also need an RBQ licence, and integrity requirements add a written declaration at bid submission.

Common questions

Do federal or other-province buyers need my ARQ?

No — the attestation requirement is specific to Québec’s public contract regime under the LCOP. Federal contracts use federal integrity checks instead, such as the Integrity Regime.

What if my business has tax arrears?

An account in arrears does not automatically block you: if you conclude and respect a payment agreement with Revenu Québec, recovery is legally suspended and an attestation can be issued.

Related definitions

LCOP (Québec public contracts law) · AMP · SEAO