In Quebec, the Minister of Revenue collects spousal support and child support, free of charge, by means of automatic deductions at source from salaried workers, by means of orders of payment from self-employed workers and professionals, and by forced seizures against defaulting debtors. And now, thanks to our firm's lawsuit against the government, self-employed workers with single payers, such as doctors and surgeons, will be subject to deductions at source and support will be collected automatically from the RAMQ.
The Minister of Revenue of Quebec also has the right to seize income tax refunds, employment insurance payments and other government benefits, which are all then directed to the payment of spousal support and child support.
The purpose of the Sworn Statement under Article 827.5 of the Code of Civil Procedure is to permit the Minister of Revenue to open a file for the alimentary creditor (usually the wife, on her own behalf and/or for the children) and the alimentary debtor (usually the husband).
This document provides the Minister of Revenue the necessary information to be able to collect spousal or child support. The information in this Form is communicated directly to the Minister of Revenue, and then the original document is destroyed, to protect confidentiality. The Minister of Revenue is not entitled to use this information for purposes of tax collection.