Employees Who Receive Tips
If you work in one of the following establishments, you must report your tips to your employer at the end of every pay period:
- an establishment in Québec that is laid out specifically so that lodging and/or food for consumption on the premises can be provided on a regular basis in return for payment;
- an establishment in Québec where alcoholic beverages are sold for consumption on the premises;
- a train or vessel used by a business carried on entirely or almost entirely (90% or more) in Québec and on which meals or beverages are served; or
- a place situated in Québec where meals for consumption elsewhere than on the premises are sold and delivered or served by personnel in the context of carrying on the business.
You do not have to report your tips to your employer if you work in any of the following establisments:
- an establishment in Québec that provides mainly lodging and/or food in return for payment on a weekly, monthly or annual basis;
- an establishment operated by an educational institution, a hospital institution, a shelter for needy persons or victims of violence, or any similar establishment;
- an establishment operated by a charity or similar organization where food and beverages are occasionally served;
- a cafeteria; or
- a fast-food outlet where employees do not ordinarily receive tips from the majority of customers.
You do not have to report tips you received as mandatory service charges paid by customers.