# Attestation de Revenu Québec (ARQ) & Form TP-1086.R.23.12-V Guide (2026): Travailleur Autonome

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- **Summary:** Attestation Revenu Québec (ARQ) and Form TP-1086.R.23.12-V guide (2026) for travailleur autonome & construction subcontractors: C$25,000 rule and TP-80-V.

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# Attestation de Revenu Québec (ARQ) & Form TP-1086.R.23.12-V Guide (2026): Travailleur Autonome

**Short answer: In Québec, an Attestation de Revenu Québec for a travailleur autonome or construction contractor is a mandatory tax-compliance certificate obtainable free via Mon dossier pour les entreprises when cumulative construction subcontracts between the same contractor and subcontractor reach C$25,000 (excluding TPS/TVQ), or for public contracts of C$25,000+. Separately, any business paying subcontractors must file Revenu Québec Form TP-1086.R.23.12-V alongside Form TP-80-V (Line 134) to deduct subcontract costs.**

> **⚡ Logiciel Facture Travailleur Autonome, TPS/TVQ (`RT0001` / `TQ0001`) & Sous-Traitants Québec ($CAD):** Créez une facture conforme (avec numéros TPS 5 %, TVQ 9,975 % et RBQ) dans le **[Générateur de Facture Québec Gratuit](/keel/invoice-generator/)**, cliquez sur **🔗 Embed / CSV Template** pour suivre vos sous-traitants (`TP-1086.R.23.12-V`), sauvegardez vos 5 premiers dossiers dans l'**[iCloud Web Workspace (5 Free Saves)](/keel/workspace/)**, découvrez l'**[Édition App Store Travailleur Autonome Québec](/keel/cpp/quebec-travailleur-autonome/)**, ou **[Téléchargez Keel gratuitement sur l'App Store (`0 $/mois`)](https://apps.apple.com/us/app/keel-invoice-maker-receipts/id6786659713?ppid=98a08f8c-8b05-4a75-91c1-0586b49a3adf&pt=127772795&ct=blog_vergi_quebec-attestation-revenu-qu&mt=8)** (`quebec-autonome`).

If you work in Québec as a self-employed trade contractor (*entrepreneur spécialisé*), construction subcontractor (*sous-traitant*), or *travailleur autonome* hiring help on client jobs, **[Revenu Québec](https://www.revenuquebec.ca/en/businesses/sector-specific-measures/mandatory-billing/attestation-de-revenu-quebec/)** enforces two strict anti-evasion mechanisms on top of the federal **[CRA Form T5018](/keel/canada-cra-t5018-statement-of-contract-payments-subcontractor-guide/)**:

1. **The Mandatory *Attestation de Revenu Québec* (`ARQ` — C$25,000 Threshold):** Under the Québec *Taxation Act*, before entering into a construction subcontract where total cumulative contracts between the same contractor and subcontractor reach or exceed **C$25,000 (excluding TPS and TVQ)**—or any public-body contract of **C$25,000 or more**—the subcontractor must hold a valid *Attestation de Revenu Québec* via **Clic Revenu / Mon dossier pour les entreprises**, and the principal contractor must verify its authenticity online.
2. **Form `TP-1086.R.23.12-V` (*Frais engagés pour réaliser des travaux sur un immeuble*):** Whenever a contractor, landlord, or *travailleur autonome* in Québec pays anyone to renovate, repair, maintain, or construct an immovable (building or land) and claims that cost on **[Form TP-80-V](/keel/quebec-tp-80-v-and-cra-t2125-self-employed-guide/)**, failing to report the subcontractor's identity, address, and **TVQ number (`1234567890TQ0001`)** or SIN on **Form TP-1086.R.23.12-V** exposes the payer to a statutory penalty of **$200 per unreported contractor** plus disallowed deductions.

Below is the complete **2026** Québec statutory guide to the **Attestation de Revenu Québec for a travailleur autonome**, the **C$25,000 cumulative contract rule**, and how **Form TP-1086.R.23.12-V** connects to **[Form TP-80-V](/keel/quebec-tp-80-v-and-cra-t2125-self-employed-guide/)** and **[Form FPZ-500-V (TPS/TVQ)](/keel/quebec-gst-qst-fpz-500-v-and-invoice-guide/)**.

## When is an Attestation de Revenu Québec (ARQ) mandatory in 2026?

Under Revenu Québec's mandatory billing and contract compliance rules (*attestation de Revenu Québec*), an **Attestation de Revenu Québec** confirms that a business or *travailleur autonome* has filed all required Québec tax returns (income tax, TPS/TVQ on **Form FPZ-500-V**, and source deductions) and has no overdue debt with Revenu Québec (or has an active payment arrangement in good standing).

Here are the three contract categories where an **Attestation de Revenu Québec** is legally required in **2026**:

| Contract Type in Québec | Statutory Dollar Threshold | Validity Window of the Attestation | Obligation of Subcontractor (*Sous-traitant*) | Obligation of Principal Contractor (*Entrepreneur*) |
|---|---|---|---|---|
| **1. Construction Subcontracts (*Contrats de travaux de construction — RBQ*)** | **C$25,000 or more (excluding TPS/TVQ)** — either on a single contract **or cumulatively** with the same contractor over a rolling **12-month period** | Valid until the **end of the 3-month period** following the month in which it was issued | Obtain the ARQ in *Mon dossier pour les entreprises* and give a copy to the contractor between the bid date and **7 days after construction starts** | Verify the ARQ Exists and is authentic in *Mon dossier* no later than **10 days after construction starts** (and once per year on multi-year contracts) |
| **2. Personnel Placement / Temporary Labour Contracts (*Agences de placement de personnel*)** | **C$25,000 or more (excluding TPS/TVQ)** — single or cumulative with the same client | Valid until the **end of the 3-month period** following the month of issue | Provide valid ARQ to the client within statutory window | Verify authenticity online with Revenu Québec |
| **3. Québec Public Sector Contracts (*Contrats publics — Autorité des marchés publics*)** | **C$25,000 or more (excluding TPS/TVQ)** with a Québec ministry, municipality, school service centre, or CISSS/CIUSSS | Valid for **3 months** (must hold a valid ARQ at the time of bid submission) | Attach valid ARQ at the time of tendering the bid | Public body verifies ARQ before awarding the contract |

### How the C$25,000 cumulative rule catches Québec contractors off guard
Many solo electricians, plumbers, painters, and carpenters assume that because each individual job invoice is only **C$4,000 or C$6,000**, they never need an *Attestation de Revenu Québec*.

Under Revenu Québec's cumulative rule, once the total of all construction subcontracts signed between **you and the same general contractor** within a **12-month period** reaches **C$25,000 before TPS (5%) and TVQ (9.975%)** (for example, five C$5,000 framing or drywall contracts over 8 months), the **Attestation de Revenu Québec becomes mandatory** for that contract and for every subsequent subcontract you sign with that general contractor over the next 24 months—even if the next invoice is only C$800.

## How does a Travailleur Autonome get an Attestation de Revenu Québec for free?

Obtaining your **Attestation de Revenu Québec** as an unincorporated *travailleur autonome* is **100% free** and instant online, provided your tax filings are up to date:

1. **Be Registered for TVQ (`TQ0001`) if Required:** For construction contracts and public contracts requiring an ARQ, the business or *travailleur autonome* must generally be registered for the Québec Sales Tax (**TVQ** — `1234567890TQ0001`), since construction businesses in Québec rarely qualify to stay unregistered once bidding on C$25,000+ cumulative commercial work.
2. **File All Due Returns (`FPZ-500-V` and `TP-1 / TP-80-V`):** Ensure all past-due **[Form FPZ-500-V](/keel/quebec-gst-qst-fpz-500-v-and-invoice-guide/)** TPS/TVQ returns and personal/business income tax returns have been transmitted.
3. **Download via *Mon dossier pour les entreprises*:** Log in to **[Mon dossier pour les entreprises](https://www.revenuquebec.ca/en/online-services/my-account-for-businesses/)** on `revenuquebec.ca`, open the **Attestation de Revenu Québec** service, and generate your PDF certificate showing your unique verification number and expiry date (the last day of the third month following the month of issue).

## What is Revenu Québec Form TP-1086.R.23.12-V and when must you file it?

Even when a renovation, repair, or subcontract is **well under C$25,000**, Revenu Québec enforces a second reporting rule across the entire province: **[Form TP-1086.R.23.12-V (*Frais engagés pour réaliser des travaux sur un immeuble* / *Costs Incurred for Work on an Immovable*)](https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/tp-1086-r-23-12-v/)**.

You **must complete and file Form TP-1086.R.23.12-V** with your Québec income tax return (**Form TP-1**) whenever you paid any person or business (other than your own salaried employee) to carry out construction, renovation, improvement, maintenance, or repair work on a building, structure, or land in Québec, and those costs:
- Are deducted as **subcontracts (`Line 134`)** or **maintenance and repairs (`Line 174`)** on **[Form TP-80-V](/keel/quebec-tp-80-v-and-cra-t2125-self-employed-guide/)**;
- Are deducted as rental property maintenance on **Form TP-128-V**; or
- Are added to the capital cost / adjusted cost base of an immovable or claimed for a Québec tax credit.

### What details must you record on every Québec subcontractor invoice for Form TP-1086.R.23.12-V?
For **every** subcontractor or tradesperson you paid during the year on an immovable in Québec, **Form TP-1086.R.23.12-V** requires you to enter:
1. The contractor's or subcontractor's **full legal name**;
2. Their **complete business address**;
3. The **total amount paid (including TPS and TVQ)** during the taxation year; and
4. Their **16-character Québec Sales Tax (`TVQ`) registration number (`1234567890TQ0001`)**—or, if they are a non-registered small supplier (*petit fournisseur* under **[C$30,000](/keel/quebec-impot-travailleur-autonome-moins-de-30000-guide/)**), their **Social Insurance Number (`NAS`)** or **Québec Enterprise Number (`NEQ`)**.

## How do Québec's TP-1086.R.23.12-V, ARQ, and Federal T5018 work together?

Because a Québec contractor deals with both **Revenu Québec** and the **Canada Revenue Agency**, here is how the three compliance rules fit together on a **C$30,000 (pre-tax)** subcontract in **2026**:

| Requirement | Authority | Threshold | How TPS (`5%`) & TVQ (`9.975%`) Are Treated | Where It Links on Your Tax Return |
|---|---|---|---|---|
| **Attestation de Revenu Québec (`ARQ`)** | **Revenu Québec** | **C$25,000+** *(excluding TPS/TVQ, single or cumulative in 12 months)* | Threshold calculated **before taxes** (`C$30,000` triggers mandatory ARQ + online verification) | Protects principal contractor from statutory fines and RBQ licence sanctions |
| **Form `TP-1086.R.23.12-V`** | **Revenu Québec** | **All paid work on an immovable** *(no C$25k minimum)* | Report **tax-inclusive total paid** (`C$34,492.50` incl. 5% TPS + 9.975% TVQ) + `TQ0001` number | Supports **Line 134 (*Sous-traitance*)** or **Line 174** on **[Form TP-80-V](/keel/quebec-tp-80-v-and-cra-t2125-self-employed-guide/)** |
| **Federal [Form T5018](/keel/canada-cra-t5018-statement-of-contract-payments-subcontractor-guide/)** | **Canada Revenue Agency (`CRA`)** | **C$500+** per subcontractor per reporting period | Report **tax-inclusive total paid** (`C$34,492.50`) in **Box 22** + `RT0001` BN in **Box 24** | Supports **Line 8360 (*Subcontracts*)** on federal **[Form T2125](/keel/canada-t2125-explained/)** |
| **TPS (`CTI`) & TVQ (`RTI`) Invoice Rules** | **Revenu Québec / CRA** | **[C$100+ and C$500+ Invoice Tiers](/keel/canada-cra-gst-hst-input-tax-credit-invoice-requirements-guide/)** | Subcontractor invoice must show both `RT0001` and `TQ0001` numbers | Supports **CTI (`C$1,500`)** and **RTI (`C$2,992.50`)** on **[Form FPZ-500-V](/keel/quebec-gst-qst-fpz-500-v-and-invoice-guide/)** |

## How do you keep your Québec subcontractor invoices, TVQ numbers, and ARQ records organized?

Both Revenu Québec and the CRA require every *travailleur autonome* and construction contractor to keep all sequential client invoices, subcontractor bills, **TVQ (`TQ0001`) / TPS (`RT0001`)** registration numbers, and *Attestation de Revenu Québec* verification confirmations for **6 years** after the end of the last tax year to which they relate. Using an on-device iPhone invoice and receipt app like **[Keel](https://apps.apple.com/us/app/keel-invoice-maker-receipts/id6786659713?ppid=98a08f8c-8b05-4a75-91c1-0586b49a3adf&pt=127772795&ct=blog_vergi_quebec-attestation-revenu-qu&mt=8)** lets you print your `RT0001`, `TQ0001`, and `RBQ` numbers on every quote (*soumission*) and invoice (*facture*), while filing photographed subcontractor invoices under each job for **TP-1086.R.23.12-V**, **TP-80-V**, and **T5018**.

## Frequently asked questions

**How long is an Attestation de Revenu Québec valid for a travailleur autonome?**

An **Attestation de Revenu Québec** is valid until the **last day of the third month** following the month in which it was issued. For example, if you generate your attestation in *Mon dossier pour les entreprises* on **November 4, 2026**, it remains valid until **February 28, 2027** for any new construction subcontracts or public bids signed during that window.

**What are the penalties if a contractor does not verify a subcontractor's Attestation de Revenu Québec?**

Under Québec's *Taxation Act*, both a subcontractor who fails to provide a valid *Attestation de Revenu Québec* on a **C$25,000+** construction subcontract and a principal contractor who fails to obtain and verify its authenticity via *Mon dossier pour les entreprises* face mandatory statutory fines ranging from **$2,500 to $25,000** (doubled for repeat offences), and the offence is reported to the **[Régie du bâtiment du Québec (`RBQ`)](https://www.rbq.gouv.qc.ca/)** and the **Autorité des marchés publics (`AMP`)**, alongside federal **[CRA T5018 reporting rules](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns/t5018-statement-contract-payments.html)**.

**Do I have to file Form TP-1086.R.23.12-V if my subcontractor is under C$30,000 and has no TVQ number?**

Yes. Even if the tradesperson or *travailleur autonome* you hired to work on an immovable in Québec is a non-registered small supplier (*petit fournisseur* under **C$30,000**) without a `TQ0001` number, you must still list them on **Form TP-1086.R.23.12-V** using their full name, address, amount paid, and their **Social Insurance Number (`NAS`)** or **Québec Enterprise Number (`NEQ`)** to avoid the **$200 per-contractor penalty**.

**Does the C$25,000 Attestation de Revenu Québec threshold include TPS (5%) and TVQ (9.975%)?**

No. Revenu Québec calculates the **C$25,000** mandatory attestation threshold **before taxes (excluding 5% federal TPS and 9.975% provincial TVQ)** across all construction contracts signed between the same principal contractor and subcontractor within a rolling 12-month period. By contrast, on **Form TP-1086.R.23.12-V** and the federal **CRA Form T5018 (Box 22)**, you must report the **gross total amount paid including TPS and TVQ**.

**Does a Québec construction contractor have to file both Revenu Québec Form TP-1086.R.23.12-V and federal CRA Form T5018?**

Yes. Because Québec administers its own provincial tax system independently of the Canada Revenue Agency, a Québec construction business that pays subcontractors **C$500 or more** must file the federal **T5018 Statement of Contract Payments** with the CRA **and** report immovable work payments on **Revenu Québec Form TP-1086.R.23.12-V** (in addition to verifying the *Attestation de Revenu Québec* once cumulative subcontracts reach **C$25,000 before taxes**).

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*This guide provides general statutory information for Québec self-employed workers and contractors as of 2026 and is not formal tax or legal advice. Always verify current thresholds and obligations with [Revenu Québec](https://www.revenuquebec.ca/en/businesses/sector-specific-measures/mandatory-billing/attestation-de-revenu-quebec/) or a Québec CPA.*