Obligations of the Person Who Receives a Deduction Notice
When to contact us
You must contact us immediately if any of the following situations occur:
- You cease to periodically pay the payer of support the amount from which you deduct support.
- The amounts you deduct are already subject to garnishment.
- After receiving a deduction notice respecting a payer of support, you are informed that the amounts you remit to us have become subject to garnishment.
- The frequency of payments you make to the payer of support changes.
- The support specified in the deduction notice is greater than the seizable portion of the income you periodically pay the payer of support. In such a situation, do not modify the deduction yourself. Contact us, and we will send you a modified deduction notice if necessary.
- You remitted an amount in error to us.
- The legal form of your business changes 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 we use to identify you, changes.
- Your business's 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 periodically pay the payer of support.
- You change how you make 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 on the notice and remit it to us on the dates and in the manner specified. If you fail to deduct or remit the amount, you are guilty of an offence;
- provide us, upon request, any information about the amount you pay a person required to pay support, so that we can determine the portion that is subject to source deductions. If you fail to do so, you are committing an offence and are liable to a fine ranging from $800 to $10,000.
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 on the deduction notice and remit it to us (or if you refuse to do so), you become jointly liable with the payer of support for the support owed.
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.