2. Every contractor interested in entering into a supply contract, service contract or construction contract with a body involving an expenditure equal to or greater than $25,000 must hold an attestation from Revenu Québec.
Similarly, every contractor who, as a subcontractor, enters into a construction contract of a value equal to or greater than $25,000 with another contractor must hold an attestation from Revenu Québec where the contract is directly connected with a construction contract referred to in the first paragraph that has been entered into by that other contractor.