Regulated Establishment – Tip Reporting
“Regulated establishment” means:
- 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.