{"id":6657,"date":"2021-01-11T11:23:24","date_gmt":"2021-01-11T16:23:24","guid":{"rendered":"http:\/\/www.spiegelsohmer.com\/?p=6657"},"modified":"2021-01-11T11:23:24","modified_gmt":"2021-01-11T16:23:24","slug":"a-new-year-new-tax-obligations-2","status":"publish","type":"post","link":"https:\/\/spiegelryan.com\/en\/2021\/01\/11\/a-new-year-new-tax-obligations-2\/","title":{"rendered":"A new year, new tax obligations!"},"content":{"rendered":"<p>On January 5th, 2021, Revenu Quebec published an update with respect to the New Tax Obligations for Building Services Businesses and Subcontractors. This update can be consulted <a href=\"https:\/\/www.revenuquebec.ca\/en\/press-room\/news\/details\/168058\/2021-01-05\/\">here<\/a>.<\/p>\n<p>Aiming to redress certain problems in this industry, notably \u201cunder the table\u201d work, the new obligations:<\/p>\n<blockquote><p>&#8220;\u2026apply in the following two cases, regardless of the tier of subcontract, to businesses registered for the Qu\u00e9bec sales tax:<\/p>\n<ul>\n<li>The contract(s) between the subcontractor and business total $10,000 or more (excluding taxes) during a calendar year (for contracts before January 1, 2021, the part of the contract cost for maintenance work prior to that date must not be taken into account).<\/li>\n<li>A building service contract of unspecified duration continues or is entered into by both parties after January 1, 2021, regardless of its value.\u201d<\/li>\n<\/ul>\n<\/blockquote>\n<p>Once these criteria are met, various obligations ensue, notably obtaining an Attestation de Revenu Quebec.<\/p>\n<p>If you have any questions relating to these new obligations, or to confirm whether these new obligations are incumbent upon you, do not hesitate to contact a member of Spiegel Sohmer&#8217;s tax team.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On January 5th, 2021, Revenu Quebec published an update with respect to the New Tax Obligations for Building Services Businesses and Subcontractors. This update can be consulted here. Aiming to redress certain problems in this industry, notably \u201cunder the table\u201d work, the new obligations: &#8220;\u2026apply in the following two cases, regardless of the tier of [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-6657","post","type-post","status-publish","format-standard","hentry","category-taxation-law"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>A new year, new tax obligations! - Spiegel Ryan<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.spiegelsohmer.com\/en\/2021\/01\/11\/a-new-year-new-tax-obligations-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A new year, new tax obligations! - Spiegel Ryan\" \/>\n<meta property=\"og:description\" content=\"On January 5th, 2021, Revenu Quebec published an update with respect to the New Tax Obligations for Building Services Businesses and Subcontractors. 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