For each of your regulated establishments (This link will open a new window), you are required to file form TP-1086.R.1-V, Employer's Statement of Tips and Tippable Sales. Each form must contain the following information about each of your eligible employees (This link will open a new window):
- the employee's first and last names;
- the employee's social insurance number;
- the period covered by the statement (number of months);
- the total amount of the employee's tippable sales (This link will open a new window);
- the total amount of tips the employee reported to you throughout the year at the end of each pay period on the Register and Statement of Tips (form TP-1019.4-V) or an equivalent document;
- the total amount of tips that you controlled and that consist in service charges added to the customer's bill;
- the amount that you allocated to the employee as tips, where applicable.
You must complete and send us form TP-1086.R.1-V, together with form RLZ-1.S-V, Summary of Source Deductions and Employer Contributions, by the last day of February of the year following the calendar year concerned.