Deduction Notice

We will send you a deduction notice specifying the terms for deducting support payments from the remuneration you pay to an employee and for remitting them to us. 

Once the deduction notice comes into force, you must deduct the specified amounts, for as long as the employee continues to be employed by you and is required to pay support.


Only a notice from Revenu Québec can end your obligation to deduct support or modify the amounts deducted. For example, we will send you a notice one month before the end of the current year informing you of the annual indexation and the new amount to be deducted. You must then modify the amount deducted from the first payment (and all subsequent payments) made to the employee in the following year.

You are not allowed to charge a fee to employees when you deduct amounts of support from their remuneration.

Special case

If you notify us that a person is employed by you but receives no remuneration, we can assess the value of the employee's services and set appropriate remuneration on that basis. You will then receive a deduction notice indicating the amount of the source deductions you are required to make, based on the remuneration we have set.

We may also assess the value of an employee's services if the remuneration you declared for the employee is clearly less than the value of the services rendered.

If you object to the remuneration we set, you may file form PPA-120-V, Notice of Contestation (Act to facilitate the payment of support), no later than 20 days after receiving the deduction notice. Send the notice of contestation by registered or certified mail to the following address:

Direction principale des oppositions
Revenu Québec
3800, rue de Marly, secteur 5-1-2
Québec (Québec)  G1X 4A5

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