PROCEDURE CONCERNING THE RECEIPT AND REVIEW OF COMPLAINTS PROVIDED FOR IN SECTION 21.0.3 OF THE ACT RESPECTING CONTRACTS BY PUBLIC BODIES

Source and warning

This content is an independent and unofficial reformulation of the Revenu Quebec publication: IN-690(2026-02).pdf . It is provided for informational purposes only and does not constitute legal, tax, or professional advice. For any decision, refer to the official document.

To whom this document is addressed

This document is primarily intended for businesses, groups of businesses, and their representatives who wish to contest certain elements related to a Revenu Quebec contracting process. It is more specifically intended for:

• businesses interested in participating in an ongoing public call for tenders;

• businesses interested in an ongoing business qualification process;

• businesses interested in an ongoing goods qualification process;

• businesses capable of performing a contract that Revenu Quebec intends to award by mutual agreement under paragraph 4 of the first paragraph of section 13 of the Act respecting contracts by public bodies;

• representatives of businesses or groups of businesses that have an interest in one of the processes covered. In this document, the term "business" includes:

• a private legal person;

• a general partnership;

• a limited partnership;

• a joint venture;

• a natural person who operates a sole proprietorship.

Context and objective

This procedure governs the manner in which Revenu Quebec receives, verifies, analyzes, and handles complaints related to certain public contracts. It arises from section 21.0.3 of the Act respecting contracts by public bodies, also called the ARCBP, whose legislative reference is CQLR, c. C-65.1. The objective is to ensure fair treatment of complaints submitted in the context of:

• a contract awarding process;
• a contract awarding process;
• a public call for tenders;
• a business qualification process;
• a goods qualification process;
• a process aimed at concluding a contract by mutual agreement in the case provided for in paragraph 4 of the first paragraph of section 13 of the ARCBP. The procedure specifies in particular:
• the situations in which a complaint is the appropriate mechanism to use;
• the persons or businesses authorized to file a complaint or an expression of interest;
• the contracts that may be covered;
• the applicable financial thresholds;
• the deadlines to be respected;
• the admissibility conditions;
• the possible grounds for rejection;
• the follow-up given to a complaint;
• the possible recourses before the Public Procurement Authority, called the PPA;
• the rules applicable to expressions of interest in the context of a contract by mutual agreement.

Complete and detailed information

1. Applicable legal framework

Obligation to establish a procedure

Under section 21.0.3 of the ARCBP, Revenu Quebec must establish an official procedure regarding:

• the receipt of complaints;
• the review of complaints.

This obligation applies to complaints submitted in the context of certain public contracting processes.

Protection against reprisals

Filing a complaint under this procedure must not expose the complainant to reprisals by Revenu Quebec. The Act respecting the Public Procurement Authority, called the APPA and referenced as CQLR, c. A-33.2.1, also provides special protection. Its section 51 prohibits threatening a person or a partnership with reprisals in order to prevent them from filing a complaint with the PPA. When a person or partnership believes they have suffered reprisals, they may file a complaint with the PPA. The PPA must then determine whether the complaint is well-founded. If it considers it appropriate, it may send recommendations to the head of the public body concerned. At the end of its review, the PPA informs the complainant of its findings and, where applicable, of its recommendations.

Preservation of the complainant's rights

In order to preserve the rights provided for in sections 37, 38, 39 and 41 of the APPA, any complaint addressed to Revenu Quebec must comply with the procedure described in this document.

2. Conditions applicable before filing a complaint or an expression of interest

2.1 Check whether the complaint is the appropriate means

A complaint corresponds to an expression of dissatisfaction in a situation where:

• the complainant can invoke harm;
• the complainant requests that a correction be made. A complaint must not be used simply to obtain information or clarification regarding documents related to an ongoing process. When the need concerns a question, a request for information, or a request for clarification, the appropriate mechanism is not a complaint if the request concerns:
• the documents for an ongoing public call for tenders;
• the documents for an ongoing business qualification process;
• the documents for an ongoing goods qualification process;
• the documents for an ongoing contract award process by mutual agreement covered by paragraph 4 of the

first paragraph of section 13 of the ARCBP. In these situations, the appropriate approach is to send a request to the contact person designated in the notice published in the electronic tendering system, the SEAO. The contact details themselves are not reproduced here.

2.2 Situations where a complaint is appropriate

A complaint may be used when the documents of an ongoing process appear to pose a problem in one of the following situations:

• they contain conditions that do not ensure fair and equitable treatment of competitors;
• they impose conditions that prevent certain competitors from participating, even though those competitors are qualified to meet the stated needs;
• they otherwise contain conditions that do not comply with the applicable normative framework. These rules apply to documents related to:
• a public call for tenders;
• a business qualification process;
• a goods qualification process. In such a case, the complaint must be sent to the person responsible designated in the procedure and must be received within the deadline published in the SEAO.

2.3 Expression of interest in a mutual agreement process

When a process concerns the award of a contract by mutual agreement under paragraph 4 of the first paragraph of section 13 of the ARCBP, any business capable of performing the contract may express its interest. The expression of interest is treated in a manner comparable to a complaint for the application of the procedure described in section 5.3. If Revenu Quebec decides to maintain its intention to conclude the contract by mutual agreement with the business mentioned in the notice, any business that had expressed its interest may then file a complaint with the PPA.

3. Persons and businesses authorized to file a complaint or an expression of interest

3.1 Complaint concerning a public call for tenders, qualification, or qualification of goods

For a complaint related to an ongoing public call for tenders, business qualification process, or goods qualification process, only the following persons may file a complaint:

• a business interested in participating in the process;
• a group of businesses interested in participating in the process;
• the representative of an interested business;
• the representative of a group of interested businesses. The complaint must therefore come from a party that has a real interest in participating in the process concerned.

3.2 Expression of interest concerning a contract by mutual agreement

For a process involving the award of a contract by mutual agreement covered by paragraph 4 of the first paragraph of section 13 of the ARCBP, only a business capable of carrying out the contract concerned may submit an expression of interest.

4. Public contracts that may be the subject of a complaint

The public contracts that may be the subject of a complaint are those listed in section 3 of the ARCBP.

4.1 Processes covered

The procedure covers the following processes:

• an ongoing public call for tenders;
• an ongoing business qualification process;
• an ongoing goods qualification process;
• a process for the award of a contract by mutual agreement covered by paragraph 4 of the first paragraph of section 13 of the ARCBP, when a business wishes to express its interest in carrying out the contract.

4.2 Minimum thresholds applicable to public calls for tenders

For a complaint to be admissible, it must concern a contract project whose expenditure reaches or exceeds the minimum threshold applicable to the public call for tenders. The minimum thresholds indicated in the document are as follows:

Contract type	Applicable minimum threshold
Supply contract	$34,700
Technical or professional services contract	$139,000

| Construction work contract | $139,000 |

5. Receipt of a complaint or an expression of interest

5.1 Submission of the complaint or expression of interest

Complaint concerning a public call for tenders, qualification, or qualification of goods

The complaint must be sent electronically to Revenu Quebec according to the prescribed procedure. It must obligatorily be submitted using the form determined by the PPA, in accordance with section 21.0.3 of the ARCBP. The original document mentions the form entitled "Complaint Form Addressed to a Public Body". The electronic contact details and links mentioned in the official publication are not reproduced here.

Expression of interest concerning a contract by mutual agreement

In the context of a process aimed at awarding a contract by mutual agreement under paragraph 4 of the first paragraph of section 13 of the ARCBP, the interested supplier or service provider must:

• express its interest;
• demonstrate that it is capable of carrying out the contract;
• base its demonstration on the needs and obligations described in the notice of intention;
• send this demonstration electronically according to the prescribed procedure. The electronic contact details mentioned in the official publication are not reproduced here.

5.2 Time when the complaint or expression of interest must be received

Complaint concerning a public call for tenders, qualification, or qualification of goods

A complaint covered by section 21.0.4 of the ARCBP must be received by Revenu Quebec no later than the complaint reception deadline indicated in the SEAO. Such a complaint may concern only the content of the documents made available no later than 2 days before that deadline. The complainant must send the complaint simultaneously:

• to Revenu Quebec, so that it may be processed;
• to the PPA, for information purposes.

Clarification regarding the deadline

The complaint reception deadline always ends at 11:59:59 p.m. A complaint may be sent at any time within the prescribed deadlines.

Expression of interest concerning a contract by mutual agreement

The business wishing to demonstrate its capacity to carry out the contract by mutual agreement must send its demonstration to Revenu Quebec no later than the reception deadline indicated in the SEAO. The demonstration must address the business's capacity to perform the contract according to the needs and obligations set out in the notice of intention.

5.3 Acknowledgment of receipt

When a complaint or expression of interest is sent, an automatic acknowledgment of receipt is sent to the complainant or the business concerned as soon as Revenu Quebec receives the email. This rule applies:

• to complaints concerning a public call for tenders;
• to complaints concerning a business qualification process;
• to complaints concerning a goods qualification process;
• to expressions of interest concerning a contract by mutual agreement.

5.4 Withdrawal of a complaint or an expression of interest

Withdrawal of a complaint concerning a public call for tenders, qualification, or qualification of goods

A complaint must obligatorily be withdrawn before the complaint reception deadline. To withdraw a complaint, the document recommends using the section provided for this purpose in the last part of the original complaint form. The complainant must indicate the reasons for the withdrawal there and send the form electronically according to the prescribed procedure. After receipt of the withdrawal, Revenu Quebec records in the SEAO the date on which the complaint was withdrawn. The electronic contact details mentioned in the official publication are not reproduced here.

Withdrawal of an expression of interest concerning a contract by mutual agreement

A business may withdraw its demonstration document. This withdrawal does not cause it to lose the right to submit a new document, provided that the new filing is made within the prescribed period. To withdraw its expression of interest, the business must send a withdrawal request electronically according to the prescribed procedure. The electronic contact details mentioned in the official publication are not reproduced here.

6. Review of complaints and expressions of interest

6.1 Verification of interest or status

Complaint concerning a public call for tenders, qualification, or qualification of goods

Revenu Quebec first verifies whether the complainant has the required interest. If the complainant's interest is confirmed:

• the complaint continues to be processed;
• the complaint receipt date is recorded in the SEAO. If the complainant's interest is not recognized:
• the complaint is rejected for lack of interest;
• the complainant is informed of the rejection electronically.

Expression of interest concerning a contract by mutual agreement

Revenu Quebec verifies the status of the business expressing its interest. If this status is not deemed admissible, the business receives an electronic communication explaining the reason for the rejection, in relation to its ability to carry out the contract.

Recording in the SEAO of the complaint receipt date

For complaints concerning a public call for tenders, a business qualification process, or a goods qualification process, Revenu Quebec records the receipt date of each complaint in the SEAO without delay, after confirming that the complainant has the required interest.

6.2 Admissibility analysis

Admissibility conditions for a complaint concerning a public call for tenders, qualification, or qualification of goods

For a complaint to be admissible, it must meet all of the following conditions:

• it must concern a public contract within the meaning of section 3 of the ARCBP;
• it must concern an ongoing public call for tenders, business qualification process, or goods qualification process;
• it must concern the content of the tender documents, qualification process documents, or qualification process documents;
• the contested documents must have been available no later than 2 days before the complaint reception deadline indicated in the SEAO;
• it must be sent electronically;
• it must comply with the terms provided for in this procedure;
• it must be submitted using the form determined by the PPA under section 45 of the APPA;
• it must be received no later than the complaint reception deadline indicated in the SEAO. The document specifies that under section 21.0.3, only a complaint covered by section 21.0.4 must be submitted on the form determined by the PPA under section 45 of the APPA. If this requirement is not met, the complaint is rejected.

Admissibility conditions for an expression of interest concerning a contract by mutual agreement

For the demonstration sent by the business to be admissible, it must meet all of the following conditions:

• it must concern a public contract within the meaning of section 3 of the ARCBP;
• it must concern a contract by mutual agreement covered by paragraph 4 of the first paragraph of section 13 of the ARCBP;
• it must be sent electronically;
• it must comply with the terms set out in the notice of intention;
• it must be received at least 5 days before the scheduled date of conclusion of the contract.

6.3 Rejection of a complaint or an expression of interest

Rejection of a complaint concerning a public call for tenders, qualification, or qualification of goods

Revenu Quebec rejects a complaint in either of the following situations:

• the complaint does not meet all of the admissibility conditions listed in section 6.2;
• the complainant is exercising or has already exercised a judicial remedy based on the same facts as those set out in the complaint.

Rejection of an expression of interest concerning a contract by mutual agreement

Revenu Quebec rejects an expression of interest in either of the following situations:

• the demonstration does not meet all of the admissibility conditions listed in section 6.2;
• the business is exercising or has already exercised a judicial remedy based on the same facts as those set out in the complaint or expression.

6.4 In-depth analysis of a complaint

Complaint concerning a public call for tenders, qualification, or qualification of goods

The in-depth analysis of a complaint is based on:

• the elements raised by the complainant in the complaint form;
• the documents relating to the procurement process concerned. If the situation requires it, the person responsible for complaint handling may communicate with the complainant in order to obtain additional details on the facts set out in the form. At the end of the analysis, the person responsible for complaint review determines whether the complaint is well-founded or not.

Possible result: the complaint is found to be well-founded

If the analysis shows that the process documents actually contain problematic conditions, Revenu Quebec publishes an addendum in order to modify the documents concerned. The problematic conditions may include the following:

• conditions that do not ensure fair and equitable treatment of competitors;

• conditions that prevent competitors from participating, even if they are qualified to meet the stated needs;

• conditions that otherwise do not comply with the applicable normative framework.

Possible result: the complaint is found to be unfounded

If the analysis shows that the process documents:

• set out conditions ensuring fair and equitable treatment of competitors;
• allow qualified competitors to participate in order to meet the stated needs;
• comply with the applicable normative framework; Revenu Quebec sends its decision according to the terms provided for communicating the decision.

6.5 Analysis of an expression of interest concerning a contract by mutual agreement

The analysis of an expression of interest is based on the documents sent electronically by the business. These documents must demonstrate that the business is able to carry out the contract by mutual agreement according to:

• the needs set out in the notice of intention;
• the obligations provided for in that notice. The expressions of interest received on time are used only to determine whether Revenu Quebec should instead resort to a competitive public call for tenders. If Revenu Quebec concludes that no business has demonstrated its ability to properly carry out the acquisition project, it maintains its intention to conclude the contract by mutual agreement with the business mentioned in the published notice of intention.

7. Closing of the file and transmission of decisions

7.1 Transmission of the decision for a complaint concerning a public call for tenders, qualification, or qualification of goods

Revenu Quebec sends its decision electronically to the complainant or complainants. The decision may concern one of the following situations:

• rejection of the complaint because the complainant lacks interest;
• rejection of the complaint because it is inadmissible;
• findings made following the in-depth analysis of the complaint.

The decision is sent after the complaint reception deadline, but no later than 3 days before the bid reception deadline indicated in the SEAO. Revenu Quebec must also ensure that there is a minimum period of 7 days between:

• the date on which its decision is sent to the complainant;
• the bid reception deadline. If this minimum 7-day period is not respected, Revenu Quebec postpones the bid reception deadline in the SEAO by the number of days necessary to meet this requirement.

7.2 Transmission of the decision for an expression of interest concerning a contract by mutual agreement

In the case of an expression of interest, Revenu Quebec sends its decision electronically to the business that expressed its interest in accordance with paragraph 5 of the first paragraph of section 13.1 of the ARCBP. This decision indicates whether Revenu Quebec maintains or does not maintain its intention to conclude the contract by mutual agreement. The decision must be sent at least 7 days before the scheduled date of conclusion of the contract by mutual agreement. Revenu Quebec must also ensure that there is a minimum period of 7 days between:

• the date on which its decision is sent to the business that expressed its interest in accordance with paragraph 5 of the first paragraph of section 13.1 of the ARCBP;
• the scheduled date of conclusion of the contract by mutual agreement. If this minimum 7-day period is not respected, the scheduled date of conclusion of the contract by mutual agreement is postponed by the number of days required.

7.3 Mention of the transmission of the decision in the SEAO

For complaints concerning a public call for tenders, a business qualification process, or a goods qualification process, Revenu Quebec records in the SEAO that its decision has been sent. This entry is made immediately after the decision is sent to the complainant or complainants. This mention in the SEAO is made only when a complaint has been submitted by a complainant having the required interest.

8. Possible corrective measures

8.1 Addendum in the case of a public call for tenders, qualification, or qualification of goods

Following the in-depth analysis of a complaint, Revenu Quebec may modify the documents related to the process concerned by publishing an addendum, if it considers that such a correction is necessary. When Revenu Quebec publishes an addendum, it contains information relating to:

• the deadline for submitting a complaint covered by section 21.0.4 of the ARCBP and sending it directly to Revenu Quebec;
• the deadline for sending to the PPA a complaint covered by section 40 of the APPA. If the addendum results from a decision of the PPA, Revenu Quebec specifies in it that no complaint may be sent concerning that addendum.

8.2 Public call for tenders after an expression of interest

In the case of a process aimed at awarding a contract by mutual agreement under paragraph 4 of the first paragraph of section 13 of the ARCBP, Revenu Quebec proceeds by public call for tenders if it concludes, after analysis, that at least one business that expressed its interest has demonstrated that it is capable of carrying out the contract according to the needs and obligations described in the notice of intention.

Special cases and exceptions

1. Request for information or clarification

A request aimed solely at obtaining information or clarification must not be treated as a complaint. This rule applies even if the request concerns:

• a public call for tenders;
• a business qualification process;
• a goods qualification process;
• a process for awarding a contract by mutual agreement covered by paragraph 4 of the first paragraph of section 13 of the ARCBP.

2. Expression of interest treated as a complaint

An expression of interest in the context of a contract by mutual agreement is treated as a complaint for certain procedural consequences, including the possibility of subsequently filing a complaint with the PPA if Revenu Quebec maintains its intention to conclude the contract by mutual agreement with the business mentioned in the notice.

3. Documents available after the 2-day period

A complaint concerning a public call for tenders, qualification, or qualification of goods may concern only documents that were available no later than 2 days before the complaint reception deadline. Documents made available after that time are therefore not covered by this admissibility rule.

4. Withdrawal and new filing of an expression of interest

A business may withdraw its demonstration document in a mutual agreement process without losing its right to submit a new one, provided that the new document is sent within the prescribed period.

5. Judicial remedy already exercised or underway

A complaint or expression of interest is rejected if the complainant or business is exercising, or has already exercised, a judicial remedy based on the same facts.

6. Absence of interest of the complainant

Even if a complaint is sent, Revenu Quebec first verifies the complainant's interest. If this interest is not confirmed, the complaint is rejected for lack of interest.

7. Inadmissible status of the business

In a mutual agreement process, if the business's status is not deemed admissible with respect to its ability to carry out the contract, Revenu Quebec informs it of the rejection of its expression of interest.

8. Addendum resulting from a decision of the PPA

When an addendum is published following a decision of the PPA, no complaint may be sent concerning that addendum.

9. Maintaining the intention to conclude a contract by mutual agreement

If no business succeeds in demonstrating its ability to properly carry out the acquisition project, Revenu Quebec maintains its intention to conclude the contract by mutual agreement with the business indicated in the published notice of intention.

10. Obligation to postpone certain dates

Revenu Quebec must postpone certain dates if the minimum 7-day periods are not respected:

• the bid reception deadline may be postponed to preserve the period between the decision sent to the complainant and that deadline;
• the scheduled date of conclusion of the contract by mutual agreement may be postponed to preserve the period between the decision sent to the business and that conclusion date.

Steps and procedures

1. Filing a complaint concerning a public call for tenders, qualification, or qualification of goods

Step 1 - Check that the complaint is the correct mechanism

Before filing a complaint, the complainant must ensure that their approach truly concerns dissatisfaction involving alleged harm and a request for correction. If they only wish to ask a question or obtain clarification, they must not use the complaint mechanism.

Step 2 - Check that the process is covered

The complaint must concern one of the following processes, ongoing at the time of filing:

• a public call for tenders;
• a business qualification process;
• a goods qualification process.

Step 3 - Check that the contract reaches the applicable threshold

When the complaint concerns a contract project subject to a minimum threshold, the expenditure must be equal to or greater than the applicable threshold:

Contract type	Minimum threshold
Supply contract	$34,700
Technical or professional services contract	$139,000
Construction work contract	$139,000

Step 4 - Check that the contested content is admissible

The complaint must concern documents that were available no later than 2 days before the complaint reception deadline indicated in the SEAO.

Step 5 - Use the required form

A complaint covered by section 21.0.4 of the ARCBP must be submitted on the form determined by the PPA under section 45 of the APPA. The official document mentions the form entitled "Complaint Form Addressed to a Public Body".

Step 6 - Send the complaint electronically

The complaint must be sent electronically according to the procedure established by Revenu Quebec. The electronic contact details mentioned in the official publication are not reproduced here.

Step 7 - Send the complaint simultaneously to the PPA

The complainant must send the complaint to Revenu Quebec for processing and, at the same time, to the PPA for information.

Step 8 - Respect the deadline

The complaint must be received no later than the complaint reception deadline published in the SEAO. This deadline ends at 11:59:59 p.m.

Step 9 - Wait for the acknowledgment of receipt

An automatic acknowledgment of receipt is sent after Revenu Quebec receives the email.

Step 10 - Wait for the interest analysis

Revenu Quebec verifies whether the complainant has the required interest. If the interest is confirmed, the complaint receipt date is recorded in the SEAO.

Step 11 - Wait for the admissibility analysis

Revenu Quebec verifies whether all admissibility conditions are met.

Step 12 - Wait for the in-depth analysis, if the complaint is admissible

If the complaint passes the verification steps, Revenu Quebec analyzes the elements raised in the form and the documents of the procurement process.

Step 13 - Provide details if requested

If the situation requires it, the person responsible for complaint handling may request additional details from the complainant.

Step 14 - Receive the decision

The decision is sent electronically after the complaint reception deadline and no later than 3 days before the bid reception deadline indicated in the SEAO. A minimum period of 7 days must separate the transmission of the decision and the bid reception deadline. If necessary, the bid reception deadline is postponed.

2. Withdraw a complaint concerning a public call for tenders, qualification, or qualification of goods

Step 1 - Act before the deadline

The withdrawal must be made before the complaint reception deadline.

Step 2 - Complete the withdrawal section of the form

The document recommends using the withdrawal section located in the last part of the original complaint form.

Step 3 - Indicate the reasons

The complainant must explain the reasons for withdrawing the complaint.

Step 4 - Send the form electronically

The withdrawal form must be sent electronically according to the prescribed procedure. The electronic contact details mentioned in the official publication are not reproduced here.

Step 5 - Recording in the SEAO

After receipt of the withdrawal, Revenu Quebec records the withdrawal date in the SEAO.

3. Submit an expression of interest for a contract by mutual agreement

Step 1 - Verify that the contract is covered

The process must concern a contract by mutual agreement covered by paragraph 4 of the first paragraph of section 13 of the ARCBP.

Step 2 - Verify one's ability to carry out the contract

Only a business capable of carrying out the contract may express its interest.

Step 3 - Prepare a demonstration

The business must prepare a demonstration showing that it is able to carry out the contract according to:

• the needs set out in the notice of intention;
• the obligations set out in the notice of intention.

Step 4 - Send the demonstration electronically

The demonstration must be sent electronically according to the terms set out in the notice of intention. The electronic contact details mentioned in the official publication are not reproduced here.

Step 5 - Respect the reception deadline

The demonstration must be received no later than the deadline indicated in the SEAO. To be admissible, it must also be received at least 5 days before the scheduled date of conclusion of the contract.

Step 6 - Wait for the acknowledgment of receipt

An automatic acknowledgment of receipt is sent when Revenu Quebec receives the email.

Step 7 - Wait for verification of status

Revenu Quebec verifies the status of the business. If the status is deemed inadmissible, the business is informed electronically of the rejection and of the reason related to its ability to carry out the contract.

Step 8 - Wait for the analysis of the demonstration

Revenu Quebec analyzes the documents sent to determine whether the business has demonstrated its ability to perform the contract.

Step 9 - Receive the decision

Revenu Quebec sends its decision electronically to the business. The decision must be sent at least 7 days before the scheduled date of conclusion of the contract by mutual agreement. A minimum period of 7 days must separate the transmission of the decision and the scheduled date of conclusion of the contract. If necessary, the contract conclusion date is postponed.

4. Withdraw an expression of interest

Step 1 - Send a withdrawal request

The business must send a withdrawal request electronically according to the prescribed procedure. The electronic contact details mentioned in the official publication are not reproduced here.

Step 2 - Submit a new document if desired

The withdrawal does not prevent the business from submitting a new demonstration document, provided that the new document is sent within the prescribed period.

5. File a complaint with the PPA after a decision by Revenu Quebec

Case of a public call for tenders, qualification, or qualification of goods

If the complainant disagrees with the decision of Revenu Quebec, they may file an electronic complaint with the PPA. In this case, the complaint must be received by the PPA no later than 3 days after the complainant receives the decision of Revenu Quebec. This rule is linked to section 37 of the APPA.

If the complainant did not receive the decision of Revenu Quebec 3 days before the bid reception deadline, they may also file an electronic complaint with the PPA. In this second case, the complaint must be received by the PPA no later than the bid reception deadline set by Revenu Quebec. This rule is linked to section 39 of the APPA.

Case of an expression of interest concerning a contract by mutual agreement

If the complainant disagrees with the decision of Revenu Quebec, they may file an electronic complaint with the PPA. In this case, the complaint must be received by the PPA no later than 3 days after the complainant receives the decision of Revenu Quebec. This rule is linked to section 38 of the APPA. If the complainant did not receive the decision of Revenu Quebec 3 days before the scheduled date of conclusion of the contract by mutual agreement, they may file an electronic complaint with the PPA. In this second case, the complaint must be received by the PPA no later than 1 day before the scheduled date of conclusion of the contract by mutual agreement recorded in the SEAO by Revenu Quebec. This rule is linked to section 41 of the APPA.

Important warnings

• A complaint that does not comply with the described procedure may result in the loss of the rights provided for in sections 37, 38, 39 and 41 of the APPA.
• Filing a complaint must not give rise to reprisals by Revenu Quebec.
• The APPA prohibits threatening a person or a partnership with reprisals in order to prevent them from filing a complaint with the PPA.
• A complaint must not be used as a mere request for information or clarification.
• A complaint concerning a public call for tenders, qualification, or qualification of goods must be filed by an interested business, a group of interested businesses, or their representative.
• An expression of interest for a contract by mutual agreement may be made only by a business capable of carrying out the contract.
• For a complaint to be admissible, it must meet all prescribed admissibility conditions, including the form determined by the PPA when required, electronic transmission, the

applicable deadline, and the type of contract concerned.

• A complaint covered by section 21.0.4 of the ARCBP that is not submitted on the form determined by the PPA under section 45 of the APPA is rejected.
• A complaint may concern only documents available no later than 2 days before the complaint reception deadline indicated in the SEAO.
• The complaint reception deadline ends at 11:59:59 p.m.
• An expression of interest must be received at least 5 days before the scheduled date of conclusion of the contract in order to be admissible.
• Revenu Quebec rejects a complaint or an expression of interest if a judicial remedy is being exercised or has already been exercised regarding the same facts.
• If the complainant's interest is not confirmed, the complaint is rejected for lack of interest.
• If the business status is not admissible in the context of an expression of interest, it is rejected.
• Revenu Quebec must transmit its decision on a complaint no later than 3 days before the bid reception deadline.
• A minimum period of 7 days must exist between the decision sent to the complainant and the bid reception deadline.
• Revenu Quebec must transmit its decision on an expression of interest at least 7 days before the scheduled date of conclusion of the contract by mutual agreement.
• A minimum period of 7 days must exist between the decision sent to the business and the scheduled date of conclusion of the contract by mutual agreement.
• If these minimum 7-day periods are not respected, the relevant dates must be postponed by the number of days necessary.
• If an addendum results from a decision of the PPA, no complaint may be sent concerning that addendum.
• If at least one business demonstrates its ability to carry out the contract by mutual agreement according to the needs and obligations of the notice of intention, Revenu Quebec proceeds by public call for tenders.
• If no business demonstrates its ability to properly carry out the acquisition project, Revenu Quebec maintains its intention to conclude the contract by mutual agreement with the business

indicated in the notice of intention.

• The document indicates that the procedure must be updated when changes to the normative framework must be incorporated into it or when additional requirements are deemed necessary.
• The procedure came into force on May 25, 2019.

Summary

This procedure describes how Revenu Quebec receives and analyzes complaints related to certain public contracts, in accordance with section 21.0.3 of the ARCBP. It covers complaints concerning public calls for tenders, business qualification processes, goods qualification processes, and expressions of interest relating to certain contracts by mutual agreement. A complaint must come from an interested business or its representative, be sent electronically, respect the SEAO deadlines and, when required, be submitted on the form determined by the PPA. The minimum thresholds mentioned are $34,700 for a supply contract and $139,000 for technical or professional services contracts and construction work contracts. An expression of interest must demonstrate the business's ability to carry out the contract and be received at least 5 days before the scheduled date of conclusion of the contract. Revenu Quebec may reject a complaint or an expression if the admissibility conditions are not met or if a judicial remedy already exists for the same facts. Decisions must respect specific deadlines, including a minimum period of 7 days before the receipt of bids or the conclusion of a contract by mutual agreement. A complainant who disagrees with the decision, or who does not receive the decision within certain deadlines, may file a complaint with the PPA under sections 37, 38, 39 or 41 of the APPA.