Canada Garnishments

Tax and Garnishment Tables – Notice 2026-06

Version
Notice 2026-06
Release Date
03/14/2026
ft:lastEdition
2026-03-09

Quebec - Summons and Federal Garnishment exemption updates [Effective April 1, 2026]

Quebec has released the new Exemption amounts for QC Summons and Federal. Note that QC has discontinued exemption amounts on Support garnishments.

Below is a chart of the NEW exemption amounts by pay frequency. These new amount are effective as of any payrolls committed on or after April 1, 2026. GPTCI-89842

Pay Period Basic Amount (Old)
April 1 2025
Basic Amount (New)
April 1 2026
Amt for 1st dependent (Old)
April 1 2025
Amt for 1st Dep (New)
April 1 2026
Amt for other dep (Old)
April 1 2025
Amt for other dep (New)
April 1 2026
Weekly $373.27 $380.19 $149.31 $152.08 $74.65 $76.04
Biweekly $746.54 $760.38 $298.61 $304.16 $149.31 $152.08
Semimonthly $808.75 $823.75 $323.50 $329.50 $161.75 $164.74
Monthly $1,617.50 $1647.50 $647.00 $659.00 $323.50 $329.50
Yearly $19,410.00 $19770.00 $7,764.00 $7908.00 $3882.00 $3954.00

Quebec - Support Garnishment Seizure rate and exemption updates [Effective April 1, 2026]

As of April 1, 2026, Revenu Québec (RQ) is introducing two changes for calculating the seizable portion of income for Support payments in Québec GPTCI-88714 :

  • Seizure rate is 30% of gross income (reduced from 50% before).
  • Removal of exemption/subsistence amounts - no protected amount will be deducted.