Tax credit for tip reporting – Businesses

Q: How much funding can be received?

There is no informations about how much funding can be received.

Q: What is the deadline to apply?

The program is accepting continuous intake

Q: Is the Tax credit for tip reporting – Businesses a grant, loan, or tax credit?

Tax credit for tip reporting – Businesses is a Tax Credits

Q: Who are the financial supporters of the Tax credit for tip reporting – Businesses?

Tax credit for tip reporting – Businesses is funded by Revenu Québec

Q: Who is eligible for the Tax credit for tip reporting – Businesses program?

To be eligible for the Tax credit for tip reporting – Businesses program, you must: • The business must employ individuals who receive tips in the hospitality or restaurant sector. • The business must be required to pay social charges on tips received or attributed to employees.

Q: Who can I contact for more information about the Tax credit for tip reporting – Businesses?

You can contact Revenu Québec.

Q: Where is the Tax credit for tip reporting – Businesses available?

The Tax credit for tip reporting – Businesses program is available the province of QC.

Q: Are startups eligible for the Tax credit for tip reporting – Businesses program?

Yes, startups are eligible to apply for the Tax credit for tip reporting – Businesses program.

Last Update: July 22, 2025

QC, Canada

Tax credit for employers paying social charges on employee tips

At a glance

Eligible Funding

No Condition

Timeline

Unspecified

Financing Type

Tax Credits

Eligible Industries

Accommodation and food services

Funds Providers

Unspecified

Program status

Open

Overview

The Tax Credit for Tip Reporting – Businesses allows eligible companies in the hospitality or restaurant sector in Quebec to claim a tax credit for social security contributions paid on employees’ reported tips. The program does not specify a maximum funding amount and supports businesses with the required reporting related to tip income.

Activities funded

Employment of staff in hospitality or restaurant establishments who receive tips as part of their job duties.
Participation as a partner in a joint venture or partnership that operates in the hospitality or restaurant sector with tip-receiving employees.

Eligibility

The applicant must be a company acting as an employer in the hotel or restaurant sector.
The company must employ individuals who receive tips directly or indirectly in the course of their functions.
The company must be required to pay payroll taxes on the tips received or allocated to these employees.
If the company is a member of a partnership, it may claim the tax credit for its share of eligible expenses incurred by the partnership.

Who is eligible?

Companies operating in the hospitality sector
Companies operating in the restaurant sector

Eligible expenses

Employer payroll taxes (social charges) paid on tips received or allocated to eligible employees.

Eligible geographic areas

Quebec

How to apply

Step 1: Enter Tax Credit Information in Income Tax ReturnEnter the tax credit name, its code (19), and the eligible amount on one of the designated lines (lines 440p to 440y) of the corporate income tax return.
Step 2: Gather Required DocumentationComplete the prescribed form "Crédit d'impôt relatif à la déclaration des pourboires" (CO-1029.8.33.13).
Attach the completed form to the corporate income tax return.
Prepare and retain a payroll register as proof.
Prepare and retain proof that the income calculation includes the tax credit amount for previous years, if applicable. These supporting documents must be available upon request but are not submitted initially.
Step 3: Submit DocumentsAttach the prescribed form to the corporate income tax return when filing.
If you cannot attach the form at the time of filing, send it within twelve months following the filing deadline for that fiscal year.
Submit documents electronically using authorized tax software, or mail them to Revenu Québec.
For mailed submissions, indicate the company’s name, identification number, file number, and fiscal year-end date on each document.
It is recommended to send all documents together in one dispatch for faster processing.

Additional information

The prescribed form (CO-1029.8.33.13) must be prepared even if it is not attached to the initial tax return; it can be sent within the specified deadline if not included with the original filing.
Supporting documents such as payroll registers and calculation proof must be kept on file and provided to authorities upon request, though not submitted unless asked for.
Faster processing may be achieved if all required documents are submitted together in one package.
Information about this tax credit is available in the Guide de la déclaration de revenus des sociétés (CO-17.G).

Apply to this program

Frequently Asked Questions about the Tax credit for tip reporting – Businesses Program

Here are answers to the most common questions about the Tax credit for tip reporting – Businesses. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.