92.7.1. To obtain, maintain or renew a licence, a personnel placement agency or a recruitment agency for temporary foreign workers must hold a valid certificate issued by the Agence du revenu du Québec.
The certificate shows that the agency has filed the returns and reports required under fiscal laws and that it has no overdue amount payable to the Minister of Revenue, in particular where recovery of such an amount has been legally suspended or arrangements have been made to ensure payment of the amount and the agency has not defaulted on the payment arrangements.
The certificate is valid until the end of the three-month period following the month in which it was issued.
An application for a certificate must be made in the manner provided for in section 1079.8.19 of the Taxation Act (chapter I-3).
2021, c. 152021, c. 15, s. 61.