2. Every contractor wishing to enter with a municipal body into a construction contract involving an expenditure of $25,000 or more must hold an attestation from Revenu Québec.
Every contractor that, as a subcontractor, enters into a construction contract with another contractor for an amount of $25,000 or more must hold an attestation from Revenu Québec where that contract is directly related to a contract referred to in the first paragraph and entered into by that other contractor.