Tax Credit for the Reporting of Tips

You can claim a refundable tax credit if you or a partnership of which you were a member meets the following conditions:

  • You (or your partnership) carried on a business in the restaurant and hotel sector in Québec.
  • You (or your partnership) 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 or family or parental leave) 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).

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