If you are an employer in the restaurant, bar or hotel sector, complete form TP-1086.R.1-V, Employer's Statement of Tips and Tippable Sales, to report your 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

When you file your RL-1 summary, enclose a completed copy of form TP-1086.R.1-V for each of your establishments.