You can claim a refundable tax credit for the reporting of tips if you or a partnership of which you were a member:

• carried on a business in the restaurant and hotel sector in Québec.
• paid employer contributions on the following:
  • the tips received by or allocated to employees  
  • the portion of the indemnities earned by employees (for example, vacation pay and indemnities for statutory holidays, for family or parental leave and for leave taken to fulfill family obligations or for health reasons) that is related to tips

For more information, see point 10 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).