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I-3 - Taxation Act
Section 1079.8.16
Disposition versions
1079.8.16. In this Title,
“construction contract” means a contract performed in Québec that provides for construction work in respect of which the person carrying it out must hold a licence required under Chapter IV of the Building Act (chapter B-1.1);
“contractor” means a person that has an establishment in Québec and carries on a business in Québec, and causes to be carried out, in whole or in part, construction work for which the person must hold a licence required under Chapter IV of the Building Act;
“person” includes a partnership and a consortium;
“subcontractor” means a person that has an establishment in Québec and carries on a business in Québec in the course of which the person carries out construction work for which the person must hold a licence required under Chapter IV of the Building Act.
