If you are paying or receiving support through Revenu Québec and you move, you must promptly communicate your new address to Revenu Québec. To do so, you can use the Service québécois de changement d'adresse. This service allows you to communicate your new address to six government departments and agencies at the same time. Be sure to have your support-payment file number on hand.
If you wish to communicate your new address to Revenu Québec only, other options are also available.
The support-payment collection program is administered by Revenu Québec, which collects support payments from persons who owe support (debtors) and remits them to the persons to whom support is owed (creditors).
The program applies to all judgments rendered on or after December 1, 1995 that award support for the first time. It is possible, however, to apply for an exemption.
Persons subject to a judgment rendered before December 1, 1995 may, on certain conditions, apply to be covered by the program.
Revenu Québec cannot modify the amount of support fixed by a judgment. Only a court can change the terms of its judgment.
Support may be collected pursuant to a source deduction notice or a payment order.
Source deduction notice
Support is collected by source deduction where the debtor receives an amount on a regular or periodic basis. Revenu Québec determines the amount deducted at source based on the support payable and sends a deduction notice to the debtor.
Amounts may be deducted at source from
- salary, wages or other remuneration;
- advances on remuneration;
- amounts paid under a profit-sharing plan;
- retiring allowances and severance pay;
- disability benefits or annuities.
A source deduction may not exceed 50% of the gross amount paid to the debtor.
Payment order
A payment order consists of a letter and a remittance slip notifying the debtor of the amount of support payable and the schedule for transmitting payments to Revenu Québec by cheque or electronic payment.
Revenu Québec sends a payment order in cases where
- the debtor does not receive any amounts from which support can be deducted at source;
- the amount deducted at source is too low to cover the amount of support payable (the amount indicated on a deduction notice may not exceed 50% of the debtor’s gross remuneration);
- the debtor’s support payments should normally be collected by source deductions, but the debtor has asked to make payments directly to Revenu Québec.
As a general rule, a debtor who pays support pursuant to a payment order must provide Revenu Québec with security equivalent to payment of support for one month. Security is a guarantee of payment that may be an amount of money or an undertaking given by a financial institution (in the form of a letter of guarantee or a suretyship) to pay, on demand, the amount owed to Revenu Québec.
Debtors are exempted from providing security if they receive employment insurance benefits or social assistance payments.
Termination of support collection
Revenu Québec ceases collecting support for a child or a former spouse when
- the end date indicated in the judgment awarding support arrives;
- the debtor of support dies;
- the debtor and the creditor resume living together (certain conditions apply);
- support is cancelled by a court judgment.
The program applies to debtors and creditors of support awarded by any judgment rendered on or after December 1, 1995.
It may also apply to debtors and creditors of support awarded by a judgment rendered before that date, if
- the debtor and the creditor jointly apply to have Revenu Québec take charge of the file;
- the creditor does not receive the support he or she is owed and applies to have Revenu Québec take charge of the file.
Revenu Québec pays support to creditors at fixed dates in the month. Payments are made by cheque or are deposited directly in the creditor’s bank account, if the creditor has requested direct deposit.
Payments are made on the 1st and the 16th of each month. If one of those dates falls on a statutory holiday or a weekend,
- the cheques are sent in advance, but are dated the 1st or the 16th, as applicable;
- where payment is made by direct deposit, the money can be withdrawn from the account the same day or the next day, depending on the financial institution.
In certain cases, Revenu Québec may advance an amount of support to a creditor. Advances may cover a maximum period of three months, and the maximum amount that may be advanced is $1,500. The creditor may be required to refund these amounts if support is retroactively reduced or cancelled.
The support-payment collection program came into force further to the adoption, on May 11, 1995, of the Act to facilitate the payment of support.
