When to Remit Source Deductions of Support

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The following rules determine how often you are required to remit source deductions of support to Revenu Québec:

  • If the amounts you pay to your employees are also subject to source deductions under the Taxation Act or the Act respecting the Québec Pension Plan and these deductions must be remitted to Revenu Québec on a weekly or twice-monthly basis, remit the source deductions of support on the same basis.
  • In all other cases, remit the source deductions of support no later than the 15th day of the month following the month during which the support was deducted.

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