Employees Who Receive Tips
You must report your tips to your employer at the end of each pay period if you work in one of the following:
- an establishment that is specially laid out to ordinarily provide accommodation or food, or both, in return for remuneration (except establishments where payment is made on a weekly or monthly basis)
- an establishment where alcoholic beverages are sold for consumption on the premises
- bus, train or vessel on which meals and alcoholic beverages are served
- a business (such as a caterer) that sells, delivers and serves meals for consumption elsewhere than on the premises
Cafeterias, educational institutions, hospitals, shelters and charities that provide food and beverages on an irregular basis are not covered by the tax measures respecting tips as is the case with fast-food establishments where the employees do not ordinarily receive tips.