Exemption from making support payments to a former spouse via Revenu Québec
In general, you must make support payment to a former spouse via Revenu Québec. However, in certain cases the court may, by granting an exemption, authorize you to pay the amount directly to your former spouse.
With the agreement of your former spouse, you can apply to the court for such an exemption as part of your joint application
- for divorce based on a draft agreement;
- for legal separation based on a draft agreement;
- for the determination of custody and access rights and child support.
If you and your former spouse have contacted a lawyer to settle the details of your separation, you can ask to have the exemption included in your joint application.
If the court grants your exemption, it will be mentioned in the judgment.
If the court has already issued a judgment in your case, you and your former spouse can still apply for an exemption, by jointly filing an Application for exemption under section 3 of the Act to facilitate the payment of support.
Applying for an exemption with the consent of your former spouse
You and your former spouse must agree, in a free and enlightened manner, to apply to the court for an exemption. You can ask a legal advisor to explain the results of an exemption.
In your joint application for an exemption, you must undertake to provide Revenu Québec with security within 30 days of the judgment.
The security must cover one month's support payment. It may be provided in various forms, including
- a sum of money;
- a suretyship from a financial institution;
- a letter of guarantee from a financial institution.
Applying for an exemption without the consent of your former spouse
Even without the consent of your former spouse, the court may grant you an exemption if you offer to establish a trust to guarantee the payment of support for the duration of the support obligation.
You must contact a legal advisor to set up the trust. You have 30 days following the judgement to file a copy of the act of trust with Revenu Québec.
If you establish a trust, you no longer need to provide Revenu Québec with security.
Ending an exemption
You and your former spouse can file a joint application with Revenu Québec to end your exemption. Depending on your situation, Revenu Québec will then either collect support payments through source deductions or send you a payment order.
It is important to note that you will not be granted any further exemption, since the court can only grant you an exemption once.
Revenu Québec can also terminate your exemption if you
- fail to provide security;
- you fail to maintain the security you have provided;
- you fail to create a trust;
- you fail to pay support and your former spouse reports this fact to Revenu Québec.