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).

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