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The Charter of the French language and its regulations govern the consultation of English-language content.

Allocation Rate

The tip allocation rate for employees is equal to one of the following rates, as applicable:

  • 8%; or
  • the rate we determined after receiving form TP-42.15-V, Request for a Reduction in the Allocation Rate, which you or your employees sent us.

Reduction in the allocation rate

As an employer, you can request a reduction in the allocation rate if your employees' tips are often less than 8%. While it is generally your responsibility to make the request, if you refuse to do so, the employees of a regulated establishment can file it under certain conditions, provided a majority of the employees or a majority of the employees who make a particular category of sales (such as bartenders) agree that the 8% rate is too high.

For more information, see form TP-42.15-V.

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