An employer in the restaurant, bar or hotel sector must complete form TP-1086.R.1-V, Employer's Statement of Tips and Tippable Sales, to report its employees' tips and tippable sales for a given year.

For more information about tips, see IN-250-V, Tax Measures Respecting Tips.

Document to enclose

The employer must enclose a completed copy of form TP-1086.R.1-V for each of its establishments with the RL-1 summary it files.