Section 5 – Employees
Tips – Quebec
Quebec requires most employees who work in an establishment that serves food or alcoholic beverages, or delivers meals (excluding, among others, cafeterias and fast-food restaurants) and receive tips, to declare in writing the amount of such tips to his/her employer. This declaration makes it possible for employers to take into account tips received by employees (in addition to their regular salary) in calculating deductions at source. This requirement does not apply to the portion of the tips received when service charges are added directly to the customer’s bill.
This document is up to date as of August 1, 2019 and reflects the status of legislation, including proposed amendments at this date.