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Deduction notice
If Revenu Québec wishes you to deduct support payments on the remuneration you pay to one of your employees, you will receive a deduction notice. The notice specifies the terms and conditions for deducting support and remitting it to Revenu Québec.
Once the deduction notice comes into force, you must deduct the specified amounts, for as long as the employee continues to be employed by you and is required to pay support.
| Important |
Your obligation to deduct support can be terminated only by a notice from Revenu Québec. Likewise, you may modify the amounts deducted only upon receipt of a notice. For example, you will receive 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 to the employee in the following year. |
You are not allowed to charge a fee to employees when you deduct amounts of support from their remuneration.
Special case
You may receive a deduction notice in respect of a person who is employed by you, but to whom you pay no remuneration. Once it has been notified of such a situation, Revenu Québec is empowered to assess the value of the employee's services and to fix adequate remuneration on that basis. You will then receive a deduction notice indicating the amount of the source deductions you are required to make, based on the remuneration fixed by Revenu Québec.
Revenu Québec may also assess the value of an employee's services if the remuneration you declared in respect of the employee is clearly less than the value of the services rendered.
If you object to the remuneration fixed by Revenu Québec, you may file a Notice of Contestation (form PPA-120-V) no later than 20 days after receiving the deduction notice. Send the notice of contestation by registered or certified mail to the following address:
Direction des oppositions
Revenu Québec
1265, boulevard Charest Ouest, 6e étage
Québec (Québec) G1N 4V5
