News and Insights

Revenu Québec Issues a Document on Employee Tips and Revises Two Guides for Restaurants

Tax Development Sep 16, 2013

Revenu Québec has recently issued a folder and two guides for employees and businesses operating in Québec’s restaurant industry.

The folder IN-251-V, “Questions About Tips: Employees” answers many common questions employees in the hospitality industry have on reporting tips,  including:

  • Are the tips received taken into account in the calculation of Employment Insurance and Québec parental insurance plan benefits? and
  • How should I calculate my sales and tips? (along with a complete example for the calculation).

The revised guide IN-575-V, “Information for Restaurateurs” contains detailed information for restaurant owners on mandatory billing in this sector (for both QST and non-QST registered restaurants).  Revised guide IN-577-V, “SRM User Guide" explains the use of the sales recording module (SRM) and provides procedures for the filing of electronic and paper versions of the Sommaire périodique des ventes (SPV) report.