Definition : Under the table work

Work performed without the gains it generates being reported to the various provincial or federal authorities with jurisdiction in tax or social matters. Such a situation can sometimes have unfortunate repercussions, such as the nullity of the contract itself, because it is contrary to public order. 

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In compliance with its legal obligations to preserve the building, a syndicate of co-owners is frequently called upon to retain the services of contractors over the years to carry out, among other things, conversion work in the common portions. In this regard, the directors forming the board of directors of the syndicate have the obligation to act with prudence, honesty and loyalty and in the interest of the community of co-owners, in accordance with Article 322 of the Civil Code of Québec, when awarding a construction contract to one or more contractors. With this in mind, can directors contract with a contractor who offers the syndicate a competitive price in return for a cash payment "under the table", i.e., without paying or remitting the taxes usually payable?
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