RL-1 Slip – Box S
If you are filing an RL‑1 slip (see courtesy translation RL-1-T) for an employee who worked in the restaurant, bar or hotel sector, enter in box S the total of the following amounts:
- the net tips that the employee reported during the year (amount on line 5 in Part 2 of the Register and Statement of Tips (TP‑1019.4‑V) if the employee provided you this document);
- the controlled tips that constitute service charges added to the customer's bill that you distributed to the employee during the year.
For more information, consult Tips.