Obligations of the Person Who Receives a Deduction Notice

When to contact us

You must contact us immediately if any of the following situations occurs:

  • You cease to periodically pay the debtor the amount from which you make the source deduction.
  • The amounts you deduct are already subject to garnishment.
  • After having received a deduction notice respecting a debtor, you are informed that the amounts you pay us have become subject to garnishment.
  • The frequency of payments you make to the debtor changes.
  • The amount of support payment specified on the deduction notice is greater than the seizable portion of income you pay periodically to the debtor. In such a situation, do not modify the deduction amount yourself. Contact us, and we will send you a modified deduction notice if necessary. 
  • You remit an excess amount to us.
  • The legal form of your entity is modified after the deduction notice is issued (for example, your business is sold or incorporated, or it merges with another business).
  • Your business closes.
  • Your Québec enterprise number (NEQ), or any other number used by Revenu Québec to identify you, is changed.
  • Your business name or address changes.
  • Your business has a new contact person.
  • You receive a notice from a trustee in bankruptcy requiring you to cease all deductions from the amount you pay periodically to the debtor.
  • You change your way of making your remittances and are no longer using remittance slips.

What to do if you receive a deduction notice 

When you receive a deduction notice, you must:

  • deduct the amount indicated on the notice and remit it to us on the dates specified and according to the prescribed terms and conditions. If you fail to deduct or remit the amount, you are guilty of an offence; 
  • if we so request, provide us with any information respecting the amount you pay to an employee, for the purpose of determining the portion that is subject to source deductions. If you fail to provide the information requested or fail to notify us as soon as the amount subject to source deductions ceases to be paid to the employee, you are guilty of an offence and are liable to a fine ranging from $800 to $10,000. This is also the case if you provide false information or hinder one of our employees in performing his or her duties. 

Under the Act to facilitate the payment of support, you are obligated to comply with any deduction notice you receive.

If you fail to deduct the amount indicated on the deduction notice (or if you refuse to do so), you become jointly liable with your employee for the amount of support owed. If you fail or refuse to remit us the amounts you deducted to us, you become the debtor of support in respect of those amounts.

We may then undertake collection measures against you, as provided for by the Act, in order to recover the amounts that must be deducted and remitted.

End of note

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