3. The certificate of Revenu Québec is issued to every contractor that, on the date indicated therein, has filed the returns and reports that the contractor had to file under fiscal laws and that has no overdue account payable to the Minister of Revenue, in particular when its recovery has been legally suspended or arrangements have been made with the supplier to ensure payment and the contractor has not defaulted.
O.C. 841-2011, s. 3; S.Q. 2015, c. 8, s. 93.