Tax Credit for the Reporting of Tips – Citizens
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
The employer contributions that entitle you to this tax credit are those paid under the following laws:
- Act respecting the Québec Pension Plan
- Act respecting the Régie de l'assurance maladie du Québec
- Employment Insurance Act
- Act respecting labour standards
- Act respecting industrial accidents and occupational diseases
- Act respecting parental insurance
For more information, see point 10 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).