66. Every contract contemplated in this Regulation that involves an expenditure that is equal to or greater than $25,000 must be entered into with a service provider, supplier or contractor that has obtained an attestation from the Agence du revenu du Québec to the effect that it has produced the returns and reports it is required to produce under the taxation legislation, and that it has no outstanding accounts payable to the Minister of Revenue of Québec, particularly if recovery of such an account has been legally suspended or if an arrangement has been made for payment and the service provider, supplier or contractor is not in default in this respect.
The service provider, supplier or contractor must submit the attestation to the Chief Electoral Officer along with its tender if the contract is awarded following a call for tenders, or before the contract is signed if it is awarded by mutual agreement. The attestation must not have been issued more than 90 days before the deadline for receipt of tenders, nor after that date or, in the case of a contract by mutual agreement, more than 90 days prior to the date on which the contract is awarded.
The holding of an attestation is considered to be a condition of eligibility within the meaning of section 11.