Amounts to be deducted

The amounts to be deducted must not exceed 50% of the employee's gross remuneration, that is, the employee's remuneration before any source deductions. If the amounts to be deducted exceed 50%, contact the person in charge of the employee's file at Revenu Québec.

Before deducting the support payment, you must first deduct from the employee's gross remuneration

• federal and Québec income tax,
• Québec Pension Plan contributions,
• employment insurance premiums, and
• union dues.

For more information, refer to the brochure The Collection of Support Payments: Source Deductions and Employers (IN-902-V). You may also contact Revenu Québec at one of the numbers below.

Québec: 418 659-7313

Montréal: 514 864-4530

Elsewhere in Québec (toll-free): 1 888 413-2277