23. Every person who deducts at source a sum under section 16 shall declare to the Minister any seizure by garnishment served on him after receipt of the deduction notice. In such a case, the deduction at source is deemed to be a seizure by garnishment from the receipt of the deduction notice, and the Minister shall give notice to the person to declare and deposit, at the office of the court having awarded the support, the seizable part of what the person owes to the debtor of support, in accordance with the Code of Civil Procedure (chapter C-25).
The Minister shall, in addition, file with the clerk of the court having awarded the support a statement of his claim, and notify the seizing creditor, who shall then file his claim in the record of the support case concerned.