Attestation de Revenu Québec: How to Get It and Avoid Bid Rejections

Sophie is preparing her first bid on a municipal maintenance contract. She has her bid form, her insurance certificate, her bid security. She clicks to submit the file on SEAO. The system asks for her Attestation de Revenu Québec number. She thought she had it, she obtained it 4 months ago for another contract she ended up not bidding on. She checks: expired 2 weeks ago.

The scenario happens more often than you'd think. The Attestation de Revenu Québec is a small document that can bring everything down.

What the Attestation de Revenu Québec is, and why you're asked for it

The mechanism is framed by the contracting regulations that apply under the LCOP (Act respecting contracting by public bodies): sections 37.1 to 37.6 of the Regulation respecting certain supply contracts of public bodies, sections 50.1 to 50.6 of the Regulation respecting certain service contracts of public bodies, section 40.1 and following of the Regulation respecting construction contracts of public bodies, and section 62 and following of the Regulation respecting contracting by public bodies in the field of information technologies. These provisions state that no public body may enter into a covered contract with a business that does not hold a valid attestation.

The goal is simple: the state doesn't want to award public contracts to businesses that don't pay their taxes. It's also an anti-tax-evasion tool: by tying access to public contracts to tax compliance, the state makes sure its suppliers are up to date with the tax authorities.

Which contracts is it required for? The general rule:

• For provincial public bodies, the attestation is generally required for supply, services, construction and information technology contracts with a value of $25,000 or more, whatever the award method (public call for tenders, by invitation or by mutual agreement).
• The public call for tenders thresholds ($139,000 for services and construction, $34,700 for procurement in departments; see the public tender thresholds) are separate from the attestation threshold. The attestation applies from $25,000 for covered contracts, regardless of those thresholds.
• For municipal contracts, the LCOM (in force since April 1, 2026) now frames the contracting regime. The attestation from Revenu Québec is expressly required for municipal construction contracts of $25,000 or more, subject to exceptions. For the other municipal categories (services, procurement), check the tender documents and the body's contract management by-law.

For contracts below these thresholds, the attestation isn't legally mandatory, but some bodies ask for it anyway as a precaution. If it's mentioned in the tender documents, it's required, full stop.

How to get it in 5-10 minutes

The attestation is issued free of charge by Revenu Québec, online through Mon dossier pour les entreprises (My Account for businesses). The process:

Step 1: Log in to Mon dossier pour les entreprises. If your business doesn't have an account yet, create one at revenuquebec.ca. You'll need your Québec enterprise number (NEQ), your Revenu Québec identification number, and a piece of ID.

Step 2: Go to the "Attestations" section. The menu varies with your profile, but the option is clearly labelled. Select "Demander une attestation de Revenu Québec" (Request an attestation from Revenu Québec).

Step 3: Submit the request. The system checks the status of your file in real time. If everything is in order, returns filed, payments up to date, source deductions remitted, the attestation is issued immediately. You get an attestation number and a downloadable PDF.

Step 4: Keep the reference. Note the attestation number and the issue date. Revenu Québec states that you can view, download or print the attestations and refusal notices issued over the previous three years; keep a local copy for your bid files as well.

The 90-day rule: understanding validity

This is the most misunderstood point. The attestation from Revenu Québec is not valid for exactly 3 months: it's valid until the end of the third month after the month it's issued.

Concretely:

• Attestation issued on January 5 → valid until April 30 (end of the 3rd month after January)
• Attestation issued on February 28 → valid until May 31 (end of the 3rd month after February)
• Attestation issued on April 1 → valid until July 31 (end of the 3rd month after April)

Depending on when in the month you get it, you can have roughly 90 to 122 days of validity. Requesting your attestation early in the month gives you maximum room.

What matters for the compliance of your bid is that the attestation is valid on the date required in the tender documents. That date is usually:

• The bid opening date (for most public calls for tenders)
• The contract signing date (for contracts by mutual agreement)
• Or both (some bodies check at opening AND at signing)

The tender documents specify when the attestation must be valid. Read carefully.

The 3 common traps (and how to avoid them)

Trap 1: The expired attestation you think is still valid

The Sophie scenario. You obtained an attestation for an earlier bid, you assume it's still good, you attach your file without checking the date. Automatic rejection at opening.

How to avoid it: before EVERY bid, check your attestation's expiry date and compare it with the required opening date. At the slightest doubt, request a new one, it's free and takes 5 minutes. The new attestation automatically replaces the previous one in Revenu Québec's database.

Trap 2: The tax delay that blocks issuance

You request the attestation, the system refuses. The most common reason: a delay or a debt not covered by a payment agreement.

The typical causes:

• A late GST/QST return (even by a few days)
• A T4 or an RL-1 slip not filed
• An unpaid income tax instalment
• A contested but unpaid assessment (contesting it doesn't suspend the payment requirement)

How to avoid it: a month before an important call for tenders, check your tax status on Mon dossier. If a delay or balance shows up, fix it immediately. A large debt can be covered by a payment agreement with Revenu Québec, in which case the attestation can be issued despite the balance, provided the agreement is in effect and being honoured.

Trap 3: Confusing the attestation from Revenu Québec with other tax documents

Three different tax documents are sometimes required for public contracts. Don't mix them up:

The tender documents specify which ones are required. For services contracts, the attestation from Revenu Québec usually suffices. For construction contracts, the CCQ situation letter is added. For federal contracts or contracts with a federal component, the CRA letter may be required.

What to do if Revenu Québec refuses to issue your attestation

If the request is refused, you get a notice stating the reasons. Three typical cases:

Case 1: Unpaid tax debt. Solution: pay the balance owing or negotiate a payment agreement. Once the agreement is in effect, request the attestation again.

Case 2: Missing return. Solution: file the missing return. The attestation becomes available once the return is processed (usually 24-72 hours).

Case 3: Contested assessment. Solution: if you contest an assessment and refuse to pay while contesting, you can't get an attestation. The only way is to pay (with an "under protest" note in some cases) and then wait for the decision on the contest.

If you're stuck in a complex situation (contest under way, agreement hard to negotiate), contact Revenu Québec's customer service, and if it affects an important contract, consult an accountant who specializes in corporate taxation. An attestation refused 72 hours before a closing date is manageable if you act fast.

Immediate action

Before closing this article, take 5 minutes to do this:

1. Log in to Mon dossier pour les entreprises at revenuquebec.ca
2. Check the status of your latest attestation: issue date, expiry date
3. Turn on automatic renewal if it isn't already (option in the Attestations menu)
4. If your attestation expires in less than 30 days, request a new one right now

You've just neutralized one of the main causes of bid rejection in Québec. It's a 5-minute investment that can save several weeks of work on your next bid.

Going further: How to bid on a public tender: the 7 steps, 5 mistakes that get bids rejected and Contracts by mutual agreement in Québec.

Sources

Revenu Québec, "Attestation de Revenu Québec" and "Comment demander une attestation de Revenu Québec" (revenuquebec.ca, consulted 2026-05-25); Regulation respecting certain supply contracts of public bodies (CQLR, c. C-65.1, r. 2, s. 37.1 to 37.6); Regulation respecting certain service contracts of public bodies (CQLR, c. C-65.1, r. 4, s. 50.1 to 50.6); Regulation respecting construction contracts of public bodies (CQLR, c. C-65.1, r. 5, s. 40.1 and following); Regulation respecting contracting by public bodies in the field of information technologies (CQLR, c. C-65.1, r. 5.1, s. 62 and following); Act respecting contracting by municipal bodies (LCOM, in force April 1, 2026); SCT, Attestation de Revenu Québec, "normative framework for contract management" page.