If you periodically make payments to someone (an employee or beneficiary) who has to pay support or arrears, you may be required to make source deductions on the following:

• a 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).