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The Charter of the French language and its regulations govern the consultation of English-language content.

Deduction Notice

We will send you a deduction notice explaining how to deduct support payments from an employee or beneficiary's remuneration. The notice will also explain how to remit the payments to us.

Once the deduction notice comes into force, you must deduct the specified amounts for as long as the person remains an employee or beneficiary 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 in the following year.

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You cannot charge employees or beneficiaries a fee when you deduct support from their remuneration.

Special case

If you notify us that a person is your employee but receives no remuneration, we can assess the value of their services and set appropriate remuneration. 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 them is clearly less than the value of the services rendered.

If you object to the remuneration we set, you can 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.

Response time

We undertake to examine the reasons behind your contestation and inform you of our decision no later than 30 days after receiving your notice of contestation.

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