• General information - Source deductions of Québec ...
• Calculation Method
• Taxable benefits
• Vacation pay
• Bonuses and retroactive pay
• Overtime pay
• Tips
• Director's fees
• Commissions
• Single payments
• Retiring allowance
• Death benefit
• Pension payments
• Payments from an RESP
• Payments from an RRSP or a RRIF
• Earnings supplements

Tips

In calculating an employee's remuneration subject to source deductions of income tax, you must add the amounts of the following tips to the regular salary or wages:

• tips that result from tippable sales and that the employee reported during the pay period on the Register and Statement of Tips (TP-1019.4-V) or an equivalent document; 
• tips unrelated to tippable sales (for example, tips the employee received as a hotel valet, porter, doorman or cloakroom attendant), reported by the employee on the Register and Statement of Tips or an equivalent document; 
• tips that, because they constitute service charges added to the customer's bill, are distributed to the employee and do not have to be reported on the Register and Statement of Tips or an equivalent document; 
• tips that you allocated to the employee for the pay period because the amount of tips reported was less than 8% of tippable sales (or was less than the percentage set by Revenu Québec further to a request for a reduction in the allocation rate).

If you are using the mathematical formulas in the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V), include the tips in variable G.

If you are an employer in the restaurant and hotel sector, see the brochure Tax Measures Respecting Tips (IN-250-V) for more information concerning the reporting of tips, the tip-allocation mechanism and the refundable tax credit you may claim