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, 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), découvrez l’Édition App Store Travailleur Autonome Québec, ou Téléchargez Keel gratuitement sur l’App Store (0 $/mois) (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 enforces two strict anti-evasion mechanisms on top of the federal CRA Form T5018:

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, 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 and Form FPZ-500-V (TPS/TVQ).

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 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 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).

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;
• 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), 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
Federal Form T5018	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
TPS (CTI) & TVQ (RTI) Invoice Rules	Revenu Québec / CRA	C$100+ and C$500+ Invoice Tiers	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

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 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) and the Autorité des marchés publics (AMP), alongside federal CRA T5018 reporting rules.

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).

---

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 or a Québec CPA.