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c-65.1, r. 8.1 - Regulation respecting the register of enterprises ineligible for public contracts

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Updated to 1 September 2012
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chapter C-65.1, r. 8.1
Regulation respecting the register of enterprises ineligible for public contracts and oversight and monitoring measures
Act respecting contracting by public bodies
(chapter C-65.1, s. 23, 1st par., subpars. 8 to 10, 12 and 13).
CHAPTER I
OFFENCES AND PERIOD OF INELIGIBILITY
1. The offences under a federal law or a Québec law or under a regulation under such a law in respect of which a conviction is considered for the purposes of ineligibility for public contracts are determined in Schedule 1, as well as the period of such ineligibility.
O.C. 470-2012, s. 1.
2. The convictions of a contractor or of an associate of a contractor in respect of the offences determined in Schedule 1 are considered as follows for the purposes of ineligibility for public contracts:
(1)  a conviction in respect of an offence determined in Division I of Schedule 1 entails ineligibility for public contracts for the period indicated in the Schedule in respect of the offence concerned;
(2)  5 convictions in respect of one or more offences determined in Division II of Schedule 1 entail ineligibility for public contracts for the period indicated in that Division, if those convictions occur within a period of 36 consecutive months;
(3)  a number of convictions equivalent to the number of offences established in accordance with section 3, in respect of one or more offences determined in Division III of Schedule 1 entails ineligibility for public contracts for the period indicated in that Division, if those convictions occur within a period of 36 consecutive months.
Five convictions cumulated by a contractor or an associate of a contractor within a period of 36 consecutive months in respect of offences determined in part in Division II and in part in Division III of Schedule 1 entail ineligibility for public contracts for the period indicated in Division II of the Schedule.
O.C. 470-2012, s. 2.
3. The number of offences referred to in subparagraph 3 of the first paragraph of section 2 for a contractor that has reported, as an employer, hours of work to the Commission de la construction du Québec is established on the basis of the number of hours reported during the reference period and is
(1)  3 offences for a number of hours of work less than 50,000;
(2)  4 offences for a number of hours of work equal to or greater than 50,000 but less than 100,000;
(3)  5 offences for a number of hours of work equal to or greater than 100,000.
The number of offences is 3 in the case of a contractor that has not reported any hour of work to the Commission during the reference period.
The reference period corresponds to 12 monthly consecutive periods of work ending on the last Saturday in August of the calendar year prior to the year in which the last considered conviction occurred.
O.C. 470-2012, s. 3.
CHAPTER II
OFFENCES THAT MAY BE DISREGARED BY THE MINISTER OF REVENUE
4. A conviction for an offence referred to in Divisions II and III of Schedule 1 may, in accordance with section 21.2.1 of the Act respecting contracting by public bodies (chapter C-65.1), be disregarded by the Minister of Revenue in the computation of the number of offences required for the purposes of sections 2 and 3.
O.C. 470-2012, s. 4.
CHAPTER III
COMMUNICATION OF INFORMATION TO THE CHAIR OF THE CONSEIL DU TRÉSOR
5. The following bodies must, in accordance with the provisions of this Chapter, communicate to the Chair of the Conseil du trésor the information provided for in paragraphs 1 to 3 of section 21.7 of the Act that is in their possession:
(1)  the Agence du revenu du Québec;
(2)  the Autorité des marchés financiers;
(3)  the Director of Criminal and Penal Prosecutions.
O.C. 470-2012, s. 5.
6. Each body referred to in section 5 must designate from among the members of its personnel those who are authorized to send the information referred to in that section to the employees of the secretariat of the Conseil du trésor designated by the Chair of the Conseil du trésor.
O.C. 470-2012, s. 6.
7. The information referred to in section 5 must be sent by electronic means, using the form provided by the secretariat of the Conseil du trésor, within
(1)  10 business days after the date on which the judgment convicting for an offence determined in Division I of Schedule 1 becomes final;
(2)  10 business days after the thirtieth day of the date on which the judgment that is the last relevant conviction for an offence determined in Division II or III of Schedule 1 becomes final.
Despite the first paragraph, where a request has been made to the Minister of Revenue under the second paragraph of section 21.2.1 of the Act in respect of a conviction which, if it was considered, would cause the minimum number of offences required for the purposes of sections 2 and 3 to be attained, the information referred to in section 5 must be sent within 10 business days after the date of the decision of the Minister of Revenue denying the contractor’s request.
O.C. 470-2012, s. 7.
CHAPTER IV
OVERSIGHT AND MONITORING OF A CONTRACTOR INELIGIBLE FOR PUBLIC CONTRACTS
DIVISION I
ESTABLISHMENT OF MEASURES
8. The oversight measures for an ineligible contractor that may be applied in the course of the performance of a public contract include
(1)  surveillance of the costs and deadlines for the goods provided, the planned services or work carried out in conformity with the public contract;
(2)  surveillance of the progress reports produced by the contractor in accordance with the terms and conditions of the public contract;
(3)  audit into any charges and hours billed in conformity with the terms and conditions of the public contracts and the amendments made to it;
(4)  audit into the financial information contained in the progress reports produced by the contractor in accordance with the terms and conditions of the public contract;
(5)  audit into the contractor’s compliance with the formalities provided for in laws and regulations in fiscal matters in the course of the performance of the public contract;
(6)  recommendations made to the contractor with respect to the corrections the contractor could make following the audit or surveillance work done by the accredited person; and
(7)  follow-up of the implementation, by the contractor, of the recommendations made following the audit or surveillance work by the accredited person.
O.C. 470-2012, s. 8.
DIVISION II
OVERSIGHT AND MONITORING CONTRACT
9. For the purposes of sections 21.3 and 21.5 of the Act, the body that is a party to a public contract is bound to designate the accredited person who will be responsible for the application of the oversight and monitoring measures determined, as the case may be, by the Conseil du trésor or the minister responsible for the body.
Where security to guarantee the carrying out of a public contract is furnished by the ineligible contractor, the body must favour the designation of an accredited person who is in the employ of the surety.
The body must so inform the secretariat of the Conseil du trésor.
O.C. 470-2012, s. 9.
10. An accredited person may not, under penalty of accreditation,
(1)  carry out an oversight and monitoring contract with an ineligible contractor if the person has a direct or indirect interest in that contractor that is likely to put his or her personal interest in conflict with the obligations resulting from his or her mandate;
(2)  obtain assistance in the performance of such contract from a person who has a direct or indirect interest in the ineligible contractor subject to the oversight and monitoring measures that is likely to put his or her personal interest in conflict with the obligations resulting from his or her functions.
This section does not apply to an accredited person referred to in the second paragraph of section 9.
O.C. 470-2012, s. 10.
11. The application of the oversight and monitoring measures is preceded by the conclusion of a contract between the ineligible contractor and the accredited person responsible for applying the measures.
The oversight and monitoring contract must be completed from the standard contract prepared by the secretariat of the Conseil du trésor. That contract must specify the measures to be applied, indicate the hourly rate for fees payable to the accredited person and, if applicable, to the persons assisting the accredited person and, if applicable, provide for the payment by the contractor of an advance to the accredited person which may not exceed the amount of $5,000.
The fees are established according to an hourly basis agreed upon by the body that is a party to the public contract and the accredited person. The hourly rate may not exceed $175 and the amount payable for each fraction of an hour is calculated pro rata to the hourly rate agreed upon.
A copy of the duly signed oversight and monitoring contract must be sent without delay to the body by the accredited person.
A contractor who does not enter into the oversight and monitoring contract in accordance with this section and the conditions set pursuant to the second paragraph of section 21.3 of the Act is deemed to have defaulted on performance of the public contract.
For the purposes of this Division, an oversight and monitoring contract entered into by a for-profit legal person established for a private interest or a general, limited or undeclared partnership within which the designated accredited person practises his or her profession is deemed to be a contract entered into by the accredited person.
O.C. 470-2012, s. 11.
12. An ineligible contractor must take all necessary measures to enable the accredited person to adequately apply the measures to which the contractor is subject.
Without restricting the generality of the foregoing, the contractor must, upon request by the accredited person, send the latter all information and documents necessary for the application of those measures.
O.C. 470-2012, s. 12.
13. The oversight and monitoring measures apply until the public contract or the period of ineligibility for public contracts has ended, whichever comes first. After the end, a 30-day period is allocated to the accredited person to produce the final report referred to in section 15.
O.C. 470-2012, s. 13.
14. The accredited person must, as soon as possible, notify the body that is a party to the public contract of any contravention of the provisions of the oversight and monitoring contract by the ineligible contractor, including non-payment of fees. The body then sends a written notice to the contractor, enjoining the contractor to remedy the contravention within the time set by the body.
A contractor who does not remedy the contravention within the time set is deemed to have defaulted on performance of the public contract.
O.C. 470-2012, s. 14.
15. The accredited person must periodically report to the body that is a party to the public contract and to the ineligible contractor on the application of the oversight and monitoring measures.
The accredited person must also produce in triplicate a final report on the performance of the oversight and monitoring contract, including in particular a description of the actions taken and observations made by the accredited person within the context of that contract.
The final report must be sent to the contractor, to the body and to the Conseil du trésor or the minister responsible for the body, depending on whether the oversight and monitoring measures were imposed under section 21.3 or 21.5 of the Act.
O.C. 470-2012, s. 15.
CHAPTER V
ACCREDITATION OF PERSONS RESPONSIBLE FOR APPLYING OVERSIGHT AND MONITORING MEASURES
DIVISION I
PROCEDURE AND CONDITIONS FOR THE ISSUE OF ACCREDITATION
16. The accreditation allowing to apply the oversight and monitoring measures to a contractor ineligible for public contracts may be issued to a person who
(1)  is a member of the Ordre des comptables professionnels agréés du Québec or is in the employ of a legal person or a corporation legally authorized to become surety;
(2)  has a minimum of 10 years of experience in the carrying out of accounting audit mandates, including 5 years as project manager or main resource or a minimum of 10 years of experience as a subscriber or claims adjuster, including 5 years within a legal person or a corporation legally authorized to become surety;
(3)  holds a public accountancy permit issued by the professional order referred to in paragraph 1 or, if the person is in the employ of a legal person or a corporation legally authorized to become surety, an undergraduate degree or a representative’s certificate – claims adjustment issued by the Autorité des marchés financiers;
(4)  within 5 years prior to the application for accreditation, has not been convicted of an indictable offence or offence listed in Schedule 1 or, if convicted, has been granted a pardon;
(5)  within 5 years prior to the application for accreditation, has not seen his or her accreditation cancelled by reason of a conflict of interest in the performance of an oversight or monitoring contract;
(6)  is not ineligible for public contracts;
(7)  is not in the employ of a contractor ineligible for public contracts.
O.C. 470-2012, s. 16.
17. To obtain accreditation, a person must
(1)  file an application on the form prepared for that purpose by the secretariat of the Conseil du trésor, duly complete it and send it to the Chair of the Conseil du trésor before the date indicated in the notice of accreditation broadcast in the electronic tendering system;
(2)  provide a document proving that the person is a member of the professional order referred to in paragraph 1 of section 16 or is in the employ of a legal person or a corporation legally authorized to become surety;
(3)  provide a copy of the public accountancy permit, university degree or certificate required under paragraph 3 of section 16;
(4)  provide a document issued by the Sûreté du Québec certifying that the data banks accessible to the Sûreté du Québec do not contain any information making it possible to establish the presence of an impediment referred to in paragraph 4 of section 16;
(5)  meet the requirements provided for in paragraphs 2 and 5 to 7 of section 16;
(6)  pay the fees determined in section 18 for the examination of the application.
O.C. 470-2012, s. 17.
18. Non-refundable fees of $200 are required upon the filing of an application for accreditation or application for renewal.
O.C. 470-2012, s. 18.
19. The accreditation of a person is valid for 3 years as of its issue or renewal.
O.C. 470-2012, s. 19.
DIVISION II
RENEWAL, SUSPENSION AND CANCELLATION OF ACCREDITATION
20. To renew accreditation, an accredited person must
(1)  file an application on the form prepared for that purpose by the secretariat of the Conseil du trésor, duly complete it and send it to the Chair of the Conseil du trésor at least 60 days before the expiry of the accreditation;
(2)  provide the relevant documents referred to in paragraphs 2 to 4 of section 17 proving that, on the date of the application for renewal, the person meets the requirements provided for in paragraphs 1, 3 and 4 of section 16;
(3)  pay the fees determined in section 18 for the examination of the application.
O.C. 470-2012, s. 20.
21. The Chair of the Conseil du trésor suspends the accreditation of a person who
(1)  is temporarily struck off the roll of the professional order to which the person belongs; or
(2)  is ineligible for public contracts or is in the employ of a contractor ineligible for public contracts.
The suspension of an accreditation does not result in an extension of its validity period.
O.C. 470-2012, s. 21.
22. The Chair of the Conseil du trésor cancels the accreditation of a person who
(1)  is permanently struck off the roll of the professional order referred to in paragraph 1 of section 16 to which the person belongs or is no longer in the employ of a legal person or a corporation legally authorized to become surety;
(2)  is convicted of an indictable offence or offence set out in paragraph 4 of section 16;
(3)  has made a false statement upon applying for or renewing accreditation; or
(4)  has, or is assisted by a person having, in contravention of section 10, a direct or indirect interest in the ineligible contractor in respect of whom the person applies oversight and monitoring measures.
O.C. 470-2012, s. 22.
DIVISION III
DECISIONS REGARDING ACCREDITATION
23. The Chair of the Conseil du trésor must, before refusing to issue or renew accreditation, or before suspending or cancelling it, inform in writing the person concerned of the grounds for such decision.
O.C. 470-2012, s. 23.
24. The person concerned may, within 30 days of receiving the grounds for the decision of the Chair of the Conseil du trésor, send the Chair any comments on those grounds.
O.C. 470-2012, s. 24.
25. Within 30 days following, as the case may be, the expiry of the 30-day period provided for in section 24 or receipt of the comments of the person concerned, the Chair of the Conseil du trésor upholds or not his or her decision and so informs the person concerned in writing. If the Chair fails to act within the prescribed time, accreditation must be issued, renewed or maintained, as the case may be.
O.C. 470-2012, s. 25.
26. The Chair of the Conseil du trésor informs the bodies that are parties to public contracts with an ineligible contractor subject to oversight and monitoring measures applied by the person whose accreditation was not renewed or was suspended or cancelled so that they may designate another accredited person who will take over the application of the current measures.
The provisions of Division II of Chapter IV apply with the necessary modifications.
O.C. 470-2012, s. 26.
CHAPTER VI
FINAL
27. (Omitted).
O.C. 470-2012, s. 27.
OFFENCES AND PERIOD OF INELIGIBILITY
_________________________________________________________________________________
| | | | |
| Acts or regulations | Sections | Summary description of | Period of |
| | | offence | ineligibility |
|_______________________|__________|______________________________|_______________|
| |
| DIVISION I |
|_________________________________________________________________________________|
| | | | |
|Criminal Code | | | |
|(R.S.C. 1985, c. C-46) | 119 | Bribery of judicial officers | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 120 | Bribery of officers | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 121 | Frauds on the government | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 122 | Breach of trust by public | |
| | | officer | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 123 | Municipal corruption | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 124 | Selling or purchasing office | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 125 | Influencing or negotiating | |
| | | appointments or dealing in | |
| | | offices | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 132 | Perjury in connection with a | |
| | | public contract | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 136 | Witness giving contradictory | |
| | | evidence in connection with a| |
| | | public contract | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 139 | Obstructing justice | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 220 | Causing death by criminal | |
| | | negligence in connection with| |
| | | a public contract | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 221 | Causing bodily harm by | |
| | | criminal negligence in | |
| | | connection with a public | |
| | | contract | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 236 | Manslaughter committed in | |
| | | connection with a public | |
| | | contract | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 336 | Criminal breach of trust | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 346 | Extortion | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 362 | False pretence or false | |
| | | statement | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 366 | False document | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 368 | Use of forged document | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 374 | Drawing document without | |
| | | authority | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 375 | Obtaining something by | |
| | | instrument based on forged | |
| | | document | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 380 | Fraud - property, money or | |
| | | valuable security or service | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 382 | Fraudulent manipulation of | |
| | | stock exchange transactions | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 382.1 | Prohibited insider trading | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 388 | Misleading receipt or | |
| | | acknowledgment | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 390 | Fraudulent receipts, | |
| | | certificates or | |
| | | acknowledgments under | |
| | | Bank Act | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 392 | Disposal of property to | |
| | | defraud creditors | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 397 | Falsification of books and | |
| | | documents | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 398 | Falsifying employment record | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 402 | Trader failing to keep | |
| | | accounts | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 422 | Criminal breach of contract | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 423 | Intimidation in connection | |
| | | with a public contract | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 423.1 | Intimidation of a justice | |
| | | system participant or a | |
| | | journalist | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 425 | Offences by employers | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 425.1 | Threats and retaliation | |
| | | against employees | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 426 | Secret commissions | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 430 (2) | Mischief causing actual | |
| | | danger to life | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 430 (5.1)| Omission likely to constitute| |
| | | mischief | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 462.31 | Laundering proceeds of crime | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 463 | Attempts and accessories |Period |
| | | |identical to |
| | | |the period |
| | | |relating to the|
| | | |offence |
| | | |concerned |
| |__________|______________________________|_______________|
| | | | |
| | 464 | Counselling offence that is |Period |
| | | not committed |identical to |
| | | |the period |
| | | |relating to the|
| | | |offence |
| | | |concerned |
| |__________|______________________________|_______________|
| | | | |
| | 465 | Conspiracy |Period |
| | | |identical to |
| | | |the period |
| | | |relating to the|
| | | |offence |
| | | |concerned |
| |__________|______________________________|_______________|
| | | | |
| | 467.11 | Participation in activities | |
| | | of criminal organization | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 467.12 | Commission of offence for | |
| | | criminal organization | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 467.13 | Instructing commission of | |
| | | offence for criminal | |
| | | organization | 5 years |
|_______________________|__________|______________________________|_______________|
| | | | |
|Competition Act | 45 | Conspiracies, agreements or | |
|(R.S.C. 1985, c. C-34) | | arrangements between | |
| | | competitors | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 46 | Implementation of foreign | |
| | | directives | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 47 | Bid-rigging | 5 years |
|_______________________|__________|______________________________|_______________|
| | | | |
|Corruption of Foreign | 3 | Bribing a foreign public | |
|Public Officials Act | | official | 5 years |
|(S.C. 1998, c. 34) | | | |
|_______________________|__________|______________________________|_______________|
| | | | |
|Controlled Drugs and | 5 | Trafficking in substance and | |
|Substances Act | | possession for purpose of | |
|(S.C. 1996, c. 19) | | trafficking | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 6 | Importing or exporting | |
| | | substances and possession | |
| | | for the purpose of exporting | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 7 | Production of substance | 5 years |
|_______________________|__________|______________________________|_______________|
| | | | |
|Income Tax Act |239 (1)(a)| Making, or participating in, | |
|(R.S.C. 1985, c. 1 | | assenting to or acquiescing | |
|(5th Suppl.)) | | in the making of, false or | |
| | | deceptive statements in a | |
| | | return, certificate, | |
| | | statement, document or answer| 5 years |
| |__________|______________________________|_______________|
| | | | |
| |239 (1)(b)| Having destroyed, altered, | |
| | | mutilated, secreted or | |
| | | otherwise disposed of the | |
| | | records or books of account | |
| | | of a taxpayer to evade | |
| | | payment of a tax | 5 years |
| |__________|______________________________|_______________|
| | | | |
| |239 (1)(c)| Making, or assenting to or | |
| | | acquiescing in the making of,| |
| | | false or deceptive entries, | |
| | | or having omitted to enter a | |
| | | material particular, in | |
| | | records or books of account | |
| | | of a taxpayer | 5 years |
| |__________|______________________________|_______________|
| | | | |
| |239 (1)(d)| Having wilfully evaded or | |
| | | attempted to evade | |
| | | compliance with the Act or | |
| | | payment of taxes | 5 years |
| |__________|______________________________|_______________|
| | | | |
| |239 (1)(e)| Having conspired with any | |
| | | person to commit an offence | |
| | | described in paragraphs (a) | |
| | | to (d) of subsection 1 | |
| | | of section 239 | 5 years |
|_______________________|__________|______________________________|_______________|
| | | | |
|Excise Tax Act |327 (1)(a)| Making, or participating in | |
|(R.S.C. 1985, c. E-15) | | assenting to or acquiescing | |
| | | in the making of, false or | |
| | | deceptive statements in a | |
| | | return, application, | |
| | | certificate, statement, | |
| | | document or answer | 5 years |
| |__________|______________________________|_______________|
| | | | |
| |327 (1)(b)| Destroying, altering or | |
| | | otherwise disposing of | |
| | | documents or making, or | |
| | | assenting to or acquiescing | |
| | | in the making of, false | |
| | | entries, or in the omission, | |
| | | to enter a material | |
| | | particular in the documents | |
| | | of a person for the purpose | |
| | | of evading payment or | |
| | | remittance of any tax or | |
| | | obtaining a refund or rebate | |
| | | to which the person is not | |
| | | entitled | 5 years |
| |__________|______________________________|_______________|
| | | | |
| |327 (1)(c)| Having wilfully evaded or | |
| | | attempted to evade | |
| | | compliance with the Act or | |
| | | payment or remittance of tax | |
| | | or net tax imposed under the | |
| | | Act | 5 years |
| |__________|______________________________|_______________|
| | | | |
| |327 (1)(d)| Having wilfully, in any | |
| | | manner, obtained or attempted| |
| | | to obtain a rebate or refund | |
| | | to which the person is not | |
| | | entitled | 5 years |
| |__________|______________________________|_______________|
| | | | |
| |327 (1)(e)| Having conspired with any | |
| | | person to commit an offence | |
| | | described in paragraphs (a) | |
| | | to (c) of subsection 1 | |
| | | of section 327 | 5 years |
|_______________________|__________|______________________________|_______________|
| | | | |
|Tax Administration Act | 60.1 | Contravening section 34.1 - | |
|(chapter A-6.002) | | keeping a register in | |
| | | electronic form with a | |
| | | “zapper” | 4 years |
| |__________|______________________________|_______________|
| | | | |
| | 60.2 | Contravening section 34.2 - | |
| | | manufacturing or making a | |
| | | “zapper” available | 4 years |
| |__________|______________________________|_______________|
| | | | |
| | 61 | Contravening sections 38, 39,| |
| | | 43 or section 1015 of the | |
| | | Taxation Act, sections 59 and| |
| | | 63 of the Act respecting the | |
| | | Québec Pension Plan | |
| | | (chapter R-9) or sections 60 and | |
| | | 62 of the Act respecting | |
| | | respecting parental insurance| |
| | | (chapter A-29.011) | |
| | | - hindering or attempting to | |
| | | hinder - contravening a | |
| | | formal demand, etc. | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 61.0.0.1 | Contravening sections 34, 35 | |
| | | to 35.5 or section 350.52 of | |
| | | the Act respecting the Québec| |
| | | sales tax (chapter T-0.1) | |
| | | - poor keeping of registers, | |
| | | supporting documents and | |
| | | other documents - not using | |
| | | a sales recording module for | |
| | | restaurant services, etc. | 3 years |
| |__________|______________________________|_______________|
| | | | |
| | 61.0.1 | Failing to comply with the | |
| | | requirement to be registered | |
| | | under the Act respecting the | |
| | | Québec sales tax | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 61.2 | Non-compliance with an order | |
| | | made under any of sections | |
| | | 39.2, 40.1.3 and 61.1 of the | |
| | | Tax Administration Act | 3 years |
| |__________|______________________________|_______________|
| | | | |
| | 62 | Making false or deceptive | |
| | | statements - evading payment | |
| | | or remittance of a duty - | |
| | | obtaining a refund without | |
| | | being entitled thereto | |
| | | - conspiring to commit such | |
| | | an offence | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 62.0.1 | Failing to pay, deduct, | |
| | | withhold, collect or remit a | |
| | | duty and failing to file a | |
| | | return - conspiring to commit| |
| | | such an offence | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 62.1 | Evading remittance or payment| |
| | | of a duty - destroying, | |
| | | altering or secreting | |
| | | registers and supporting | |
| | | documents - false entries - | |
| | | omitting to enter a material | |
| | | particular in the records or | |
| | | supporting documents - | |
| | | conspiring to commit such an | |
| | | offence | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 68 | Having directed, authorized | Period |
| | | or participated in the | identical to |
| | | commission of an offence by | the period |
| | | a corporation | relating to |
| | | | the offence |
| | | | committed by |
| | | | the |
| | | | corporation |
| |__________|______________________________|_______________|
| | | | |
| | | | |
| | 68.0.1 | Aiding another person to | Period |
| | | commit a fiscal offence | identical to |
| | | | the period |
| | | | relating to |
| | | | the offence |
| | | | committed by |
| | | | the person |
| | | | helped |
|_______________________|__________|______________________________|_______________|
| | | | |
|Deposit Insurance | 46 (b) | Furnishing the Autorité des | |
|Act (chapter A-26) | | marchés financiers with false| |
| | | information | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 46 (d) | Hindering or attempting to | |
| | | hinder the work of a person | |
| | | in the performance of his or | |
| | | her functions required or | |
| | | authorized by the Act | 1 year |
|_______________________|__________|______________________________|_______________|
| | | | |
|An Act respecting | 406 (c) | Knowingly giving the Autorité| |
|insurance | | des marchés financiers | |
|(chapter A-32) | | incorrect information | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 406 (e) | Hindering or attempting to | |
| | | hinder the work of a person | |
| | | in the performance of his or | |
| | | her functions obliged or | |
| | | authorized by the Act | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 406 (g) | Publishing or filing with the| |
| | | Autorité des marchés | |
| | | financiers a statement or | |
| | | report that the person knows | |
| | | to be false or making in a | |
| | | book or register an entry | |
| | | that the person knows to be | |
| | | false or refusing or | |
| | | neglecting to make an entry | |
| | | which the person is bound to | |
| | | make under the Act | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 406 (u) | Failing to comply with an | |
| | | order of the Autorité des | |
| | | marchés financiers | 1 year |
|_______________________|__________|______________________________|_______________|
| | | | |
|An Act respecting the | 19 | Hindering the action of the | |
|Autorité des marchés | | Autorité des marchés | |
|financiers | | financiers or a person it has| |
|(chapter A-33.2) | | authorized in the exercise of| |
| | | a power under section 9, 10, | |
| | | 12 or 13 | 1 year |
|_______________________|__________|______________________________|_______________|
| | | | |
|An Act respecting | 605 | Knowingly furnishing | |
|financial services | | information, reports or other| |
|cooperatives | | documents that are false or | |
|(chapter C-67.3) | | misleading | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 608 | Hindering a person who, as | |
| | | part of the person’s duties, | |
| | | is making an inspection, an | |
| | | audit, an examination or an | |
| | | investigation | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 609 | Failing to comply with an | |
| | | order or written instructions| |
| | | issued by the Autorité des | |
| | | marchés financiers | 1 year |
|_______________________|__________|______________________________|_______________|
| | | | |
|An Act respecting the | 16 with | Not acting with honesty and | |
|distribution of | 485 | loyalty | 4 years |
|financial products |__________|______________________________|_______________|
|and services | | | |
|(chapter D-9.2) | 468 (4) | Attempting to hinder a | |
| | | representative of the | |
| | | Autorité des marchés | |
| | | financiers in the exercise of| |
| | | his or her functions for the | |
| | | purposes of an investigation | |
| | | or inspection | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 469.1 | Making a misrepresentation | |
| | | when pursuing activities | |
| | | governed by the Act | 5 years |
|_______________________|__________|______________________________|_______________|
| | | | |
|Money-Services | 66 (1) | Making a misrepresentation | |
|Businesses Act | | when pursuing activities | |
|(chapter E-12.000001) | | governed by the Act | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 66 (2) | Hindering or attempting to | |
| | | hinder the work of a person | |
| | | acting on behalf of the | |
| | | Autorité des marchés | |
| | | financiers | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 66 (3) | Hindering or attempting to | |
| | | hinder an inspector or an | |
| | | investigator, refusing to | |
| | | provide an inspector or an | |
| | | investigator with information| |
| | | or a document, concealing or | |
| | | destroying a document or | |
| | | property | 1 year |
|_______________________|__________|______________________________|_______________|
| | | | |
|Tobacco Tax Act | 14.2 (b) | Selling, delivering or being | |
|(chapter I-2) | | in possession of tobacco | |
| | | intended for retail sale in | |
| | | Québec and contained in a | |
| | | package which is not | |
| | | identified in accordance with| |
| | | section 13.1 | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 14.2 (c) | Using a certificate or a | |
| | | permit issued in the name of | |
| | | another person | 1 year |
|_______________________|__________|______________________________|_______________|
| | | | |
|Derivatives Act | 65 with | Not acting with honesty and | |
|(chapter I-14.01) | 160 | loyalty | 4 years |
| |__________|______________________________|_______________|
| | | | |
| | 144 | Using information on an | |
| | | investment program for the | |
| | | person’s own benefit in | |
| | | trading in derivatives | |
| | | included in the program | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 145.1 | Trading in or recommending | |
| | | that a standardized | |
| | | derivative that is the | |
| | | subject of material order | |
| | | information be traded in or | |
| | | disclosing the information | |
| | | to anyone | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 148 (6) | Providing false documents or | |
| | | information, or access to | |
| | | false documents or | |
| | | information, to the Autorité | |
| | | des marchés financiers | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 150 | Influencing or attempting to | |
| | | influence the market price or| |
| | | the value of a derivative by | |
| | | means of unfair, improper or | |
| | | fraudulent practices | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 151 | Defrauding, engaging in | |
| | | market manipulation, | |
| | | dishonest practices, | |
| | | fraudulent tactics | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 152 | Making a misrepresentation | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 159 | Hindering the Autorité des | |
| | | marchés financiers or a | |
| | | person it has authorized in | |
| | | the exercise of a power under| |
| | | section 115 or 116 | 1 year |
|_______________________|__________|______________________________|_______________|
| | | | |
|An Act respecting | 356 | Giving false or misleading | |
|trust companies and | | information | 5 years |
|savings companies |__________|______________________________|_______________|
|(chapter S-29.01) | | | |
| | 360 | Hindering or attempting to | |
| | | hinder a person in the | |
| | | performance of his or her | |
| | | functions required or | |
| | | authorized by the Act | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 361 | Failing to comply with a | |
| | | written direction given by | |
| | | the Autorité des marchés | |
| | | financiers | 1 year |
|_______________________|__________|______________________________|_______________|
| | | | |
|Fuel Tax Act | 42.1 (b) | Using a certificate or a | |
|(chapter T-1) | | permit issued in the name of | |
| | | another person | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 43 (a) | Destroying or removing or | |
| | | attempting to destroy or | |
| | | remove the colouring or any | |
| | | other means of identifying | |
| | | fuel oil | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 43 (b) | Storing, selling, using or | |
| | | carrying as uncoloured fuel | |
| | | oil any coloured fuel oil or | |
| | | fuel oil whose colouring or | |
| | | any other means of | |
| | | identifying it has been | |
| | | destroyed or remove | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 43.1 (a) | Acquiring or using coloured | |
| | | fuel oil for purposes not | |
| | | permitted | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 43.1 (b) | Having in his or her | |
| | | possession coloured fuel oil | |
| | | stored in a propulsion tank | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 43.1 (c) | Selling coloured fuel oil in | |
| | | a filling station | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 43.1 (d) | Having in his or her | |
| | | possession coloured fuel oil | |
| | | in a service station for | |
| | | purposes other than heating | |
| | | the building | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 43.1 (e) | Filling, with coloured fuel | |
| | | oil, the tank supplying a | |
| | | propulsion engine | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 44 | Obtaining or attempting to | |
| | | obtain a refund by means of | |
| | | false or misleading | |
| | | statements | 5 years |
|_______________________|__________|______________________________|_______________|
| | | | |
|Securities Act | 11 with | Making a distribution | |
|(chapter V-1.1) | 202 | without a prospectus | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 160 with | Not dealing fairly, honestly,| |
| | 202 | loyally and in good faith | 4 years |
| |__________|______________________________|_______________|
| | | | |
| | 187 | Offence of an insider on | |
| | | securities of a reporting | |
| | | issuer or change in an | |
| | | economic interest in a | |
| | | financial instrument related | |
| | | to those securities | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 188 | Disclosing privileged | |
| | | information to a third person| |
| | | or recommending that a third | |
| | | person trade in the | |
| | | securities of the issuer of | |
| | | which the offender is the | |
| | | insider | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 189.1 | Unlawfully using privileged | |
| | | information | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 190 | Unlawfully using information | |
| | | concerning an investment | |
| | | program established by an | |
| | | investment fund or by an | |
| | | adviser who manages a | |
| | | portfolio | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 191.1 | Due to privileged | |
| | | information, trading in or | |
| | | recommending that a third | |
| | | person trade in a security | |
| | | that is the subject of | |
| | | material order information or| |
| | | disclosing such information | 2 years |
| |__________|______________________________|_______________|
| | | | |
| | 195 (1) | Contravening a decision of | |
| | | the Autorité des marchés | |
| | | financiers or the Bureau de | |
| | | décision et de révision | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 195 (5) | Attempting to hinder a | |
| | | representative of the | |
| | | Autorité des marchés | |
| | | financiers in the exercise of| |
| | | his or her functions in the | |
| | | course or for the purposes of| |
| | | an inspection or an | |
| | | investigation | 1 year |
| |__________|______________________________|_______________|
| | | | |
| | 195 (6) | Providing the Autorité des | |
| | | marchés financiers with false| |
| | | documents or information, or | |
| | | access to false documents or | |
| | | information | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 195.2 | Influencing or attempting to | |
| | | influence the market price or| |
| | | the value of securities by | |
| | | means of unfair, improper or | |
| | | fraudulent practices | 4 years |
| |__________|______________________________|_______________|
| | | | |
| | 196 | Making a misrepresentation | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 197 | Making a misrepresentation | 5 years |
| |__________|______________________________|_______________|
| | | | |
| | 199.1 | Engaging or participating in | |
| | | any transaction in securities| |
| | | or any trading method | |
| | | relating to a transaction in | |
| | | securities, or in any act, | |
| | | practice or course of conduct| |
| | | knowing that it perpetrates a| |
| | | fraud or is misleading | 2 years |
|_______________________|__________|______________________________|_______________|
| | | | |
|Regulation respecting | 7 with 10| Submitting an attestation | |
|supply contracts, | | from Revenu Québec that | |
|service contracts and | | contains false or inaccurate | |
|construction contracts | | information, submitting the | |
|of bodies referred to | | attestation of a third | |
|in section 7 of the Act| | person, or making a false | |
|respecting contracting | | declaration regarding the | |
|by public bodies | | holding of an attestation | |
|(chapter C-65.1, r. 1.1) |__________|______________________________| 5 years |
| | | | |
| |8 with 10 | Helping another person to | |
| | | contravene section 7 | |
|_______________________|__________|______________________________|_______________|
| | | | |
|Regulation respecting | 37.4 with| Submitting an attestation | |
|supply contracts of | 45.1 | from Revenu Québec that | |
|public bodies | | contains false or inaccurate | |
|(chapter C-65.1, r. 2) | | information, producing the | |
| | | attestation of a third | |
| | | person, or making a false | |
| | | declaration regarding the | |
| | | holding of an attestation | |
| |__________|______________________________| 5 years |
| | | | |
| | 37.5 with| Helping another person to | |
| | 45.1 | contravene section 37.4 | |
|_______________________|__________|______________________________|_______________|
| | | | |
|Regulation respecting | 50.4 with| Submitting an attestation | |
|service contracts of | 58.1 | from Revenu Québec that | |
|public bodies | | contains false or inaccurate | |
|(chapter C-65.1, r. 4) | | information, producing the | |
| | | attestation of a third | |
| | | person, or making a false | |
| | | declaration regarding the | |
| | | holding of an attestation | |
| |__________|______________________________| 5 years |
| | | | |
| | 50.5 with| Helping another person to | |
| | 58.1 | contravene section 50.4 | |
|_______________________|__________|______________________________|_______________|
| | | | |
|Regulation respecting | 40.6 with| Submitting an attestation | |
|construction contracts | 58.1 | from Revenu Québec that | |
|of public bodies | | contains false or inaccurate | |
|(chapter C-65.1, r. 5) | | information, producing the | |
| | | attestation of a third | |
| | | person, or making a false | |
| | | declaration regarding the | |
| | | holding of an attestation | |
| |__________|______________________________| 5 years |
| | | | |
| | 40.7 with| Helping another person to | |
| | 58.1 | contravene section 40.6 | |
|_______________________|__________|______________________________|_______________|
| | | | |
|Regulation respecting | 7 with 10| Forwarding an attestation | |
|construction contracts | | from Revenu Québec that | |
|of municipal bodies | | contains false or inaccurate | |
|(chapter C-19, r. 3) | | information, using the | |
| | | attestation of a third | |
| | | person, or making a false | |
| | | declaration regarding the | |
| | | holding of an attestation | |
| |__________|______________________________| 5 years |
| | | | |
| | 8 with 10| Assisting another person in | |
| | | contravening section 7 | |
|_______________________|__________|______________________________|_______________|
| |
| DIVISION II |
|_________________________________________________________________________________|
| | | | |
|Regulation respecting | 5 with 10| Not obtaining a copy of the | |
|supply contracts, | | subcontractor’s attestation | |
|service contracts and | | from Revenu Québec or not | |
|construction contracts | | ensuring that it complies | |
|of bodies referred to | | with the Regulation | |
|in section 7 of the Act|__________|______________________________| 1 year |
|respecting contracting | | | |
|by public bodies | 6 with 10| Not forwarding a list | |
| | | relating to subcontracts or | |
| | | not forwarding an amended | |
| | | list relating to subcontracts| |
|_______________________|__________|______________________________|_______________|
| | | | |
|Regulation respecting | 40.4 with| Not obtaining a copy of the | |
|construction contracts | 58.1 | subcontractor’s attestation | |
|of public bodies | | from Revenu Québec or not | |
| | | ensuring that it complies | |
| | | with the Regulation | |
| |__________|______________________________| 1 year |
| | | | |
| | 40.5 with| Not forwarding a list | |
| | 58.1 | relating to subcontracts or | |
| | | not forwarding an amended | |
| | | list relating to | |
| | | subcontracts | |
|_______________________|__________|______________________________|_______________|
| | | | |
|Regulation respecting | 5 with 10| Not obtaining a copy of the | |
|construction contracts | | subcontractor’s attestation | |
|of municipal bodies | | from Revenu Québec or not | |
| | | making sure that it complies | |
| | | with the Regulation | |
| |__________|______________________________| 1 year |
| | | | |
| | 6 with 10| Not sending a list relating | |
| | | to subcontracts or not | |
| | | sending an amended list | |
| | | relating to subcontracts | |
|_______________________|__________|______________________________|_______________|
| |
| DIVISION III |
|_________________________________________________________________________________|
| | | | |
|Regulation respecting |2, second | Subcontractor not holding an | |
|supply contracts, |paragraph | attestation from Revenu | |
|service contracts and |with 10 | Québec | 1 year |
|construction contracts | | | |
|of bodies referred to | | | |
|in section 7 of the Act| | | |
|respecting contracting | | | |
|by public bodies | | | |
|_______________________|__________|______________________________|_______________|
| | | | |
|Regulation respecting | 40.1, | Subcontractor not holding an | |
|construction contracts | second | attestation from Revenu | |
|of public bodies | paragraph| Québec | 1 year |
| | with 58.1| | |
|_______________________|__________|______________________________|_______________|
| | | | |
|Regulation respecting | 2, second| Subcontractor not holding an | |
|construction contracts | paragraph| attestation from Revenu | |
|of municipal bodies | with 10 | Québec | 1 year |
|_______________________|__________|______________________________|_______________|
O.C. 470-2012, Sch. 1.
REFERENCES
O.C. 470-2012, 2012 G.O. 2, 1439
S.Q. 2012, c. 11, s. 32
© Gouvernement du Québec