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, including vacation pay
- professional fees and advances on remuneration, fees or profits
- amounts paid under a profit-sharing plan
- retiring allowances (also known as “severance pay”)
- disability benefits paid under a sickness or accident insurance plan
- benefits paid under a pension plan or a compensation plan
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, we may opt for a different method of collection.
For more information, refer to the brochure Support Payments: Source Deductions (IN-902-V).