I-3 - Taxation Act

Section 1079.8.26 Disposition versions

2021-09-01

1079.8.26. (Repealed).

2015, c. 8, s. 89; 2021, c. 15, s. 2.

2016-03-01

1079.8.26. A personnel placement agency must, at any time in a calendar year and in the period that begins on the date a bid for a particular personnel placement or temporary help contract with a client is submitted and ends on the seventh day after the date the provision of services arising from the contract begins, where the total cost of either the particular contract and the personnel placement or temporary help contracts the personnel placement agency and the client entered into previously in the calendar year or the cost of such contracts they entered into in a previous calendar year is equal to or greater than $25,000, hold a valid certificate from Revenu Québec and give a copy to the client.

If the personnel placement agency is a partnership, each member, other than a specified member, of the partnership must also, at the time referred to in the first paragraph, hold a valid certificate from Revenu Québec, and the agency must, at such a time, give a copy to the client.

For the purposes of the first paragraph, the following rules apply:

(a)  the cost of a personnel placement or temporary help contract is determined without reference to the Québec sales tax or the goods and services tax in respect of the contract; and

(b)  no account is to be taken of a personnel placement or temporary help contract entered into before 1 March 2016.

For the purposes of the first and second paragraphs, if the personnel placement agency or, where the agency is a partnership, one of the partnership’s members holds, at the time referred to in the first paragraph, a valid certificate from Revenu Québec of which a copy has already been given to the client in accordance with this section because the certificate applies in respect of another personnel placement or temporary help contract the agency and the client have entered into, the agency is deemed to have given that copy of the certificate to the client at that time.

The first paragraph does not apply in respect of a particular personnel placement or temporary help contract that must be entered into because of an emergency that threatens human safety or property.

2015, c. 8, s. 89.