40.2. The certificate from Revenu Québec is issued to every contractor who, on the date indicated in the certificate, has filed the returns and reports that the contractor or subcontractor had to file under fiscal laws and who 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 contractor or subcontractor to ensure payment and the contractor or subcontractor has not defaulted.
O.C. 354-2010, s. 1; O.C. 845-2011, s. 1; S.Q. 2015, c. 8, s. 129.