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.

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