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Your obligations as an employer
When you receive a deduction notice, you have certain obligations as an employer. In particular, you must
deduct the amount indicated on the notice and remit it to Revenu Québec 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 and are liable to a fine ranging from $100 to $5,000 for each deduction notice in respect of which an offence is committed;
provide, if so requested by Revenu Québec, 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 Revenu Québec 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 $100 to $1,000. This is also the case if you provide false information or hinder a Revenu Québec examiner in the performance of his or her duties.
| Important |
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 to remit to Revenu Québec the amounts you deducted (or if you refuse to do so), you become the debtor in respect of those amounts. In such cases Revenu Québec may undertake collection measures against you, as provided for by the Act, in order to recover the amounts that must be deducted and remitted. |
