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Tax credit for tip reporting – Businesses
Tax credit for employers paying social charges on employee tips
Offered by
Revenu Québec
Record updated
- Funding available
- Varies by project
- Deadline
- Open continuously
- Location
- Quebec, Canada
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.
At a glance
Funding available
Varies by project
Eligible candidates
- Location
- Quebec
- Eligible Industries
- All industries
- Annual revenue
- All revenue ranges
- Organisation size
- All organization sizes
- Audience
- Startups
- Legal structures
- For-profit business
Start applying for this program
Take a practical assessment to gain a clear understanding of how well this program aligns with your specific needs and long-term goals.
Availability timeline
2026
Periods: 1
Eligibility
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
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.
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).
Frequently Asked Questions about the Tax credit for tip reporting – Businesses Program
What is the Tax credit for tip reporting – Businesses?
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.
What is the deadline to apply?
The program is accepting continuous intake
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.
What expenses are eligible under Tax credit for tip reporting – Businesses?
Employer payroll taxes (social charges) paid on tips received or allocated to eligible employees.
Where is the Tax credit for tip reporting – Businesses available?
The Tax credit for tip reporting – Businesses program is available the province of Quebec.
Is the Tax credit for tip reporting – Businesses a grant, loan, or tax credit?
Tax credit for tip reporting – Businesses is a Tax Credits
Who are the financial supporters of the Tax credit for tip reporting – Businesses?
Tax credit for tip reporting – Businesses is funded by Revenu Québec