Source Deductions of Support Payments and Arrears 

If one of your employees is required to pay support or arrears of support (This link will open a new window), you may be required to make source deductions on the following remuneration that you pay to the employee on a periodic basis:

• salary, wages or other remuneration 
• professional fees and advances on remuneration, fees or profits 
• amounts received under a profit-sharing plan 
• retiring allowances or severance pay 
• disability benefits and annuity payments 
• any other amount mentioned in the Regulation respecting the collection of support

In the case of part-time employees, employees doing contract work for limited periods, or employees on call, support must be deducted when remuneration is paid. However, depending on the circumstances, Revenu Québec may opt for a different method of collection.

Vacation pay is also considered to be a periodic amount and, as such, is subject to source deductions.

For more information, refer to the brochure Support Payments – Source Deductions (IN-902-V).