When must TP-1086.R.1 be produced?

Published Oct 16, 2023
Comptabilité et certification
Taxation

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What does TP-1086.R.1 consist of and who should produce it?

Form TP-1086.R.1,Employers' Declaration of Tips and Sales, is for you if:

  • You are an employer in the restaurant, bar and hospitality sector

  • Your employees receive, directly or indirectly, tips in the performance of their duties in an establishment covered by the tax measures relating to the declaration of tips.

For further clarification as to the exact definition ofcovered establishments, click here and please refer to the information section of form TP-1086.R.1. ‍


What should be included on this form?

You will need the following information for each tipped employee:  

  • The name

  • The social insurance number

  • The number of months covered by the declaration

  • The amount of sales eligible for a tip

  • The amount of net tips declared by the employee (via form TP-1019.4 or an equivalent)

  • The amount of tips controlled

  • The amount of tips awarded

For more information on the amounts of sales to be declared and the different types of tip, click here and refer to the publication Tax measures concerning tipsIN-250.

If a company has more than one establishment involved, it is important to complete a separate form for each one.

For what period and when should TP-1086.R.1 be produced?

The form must :

  • Cover the calendar year in question

  • Be attached to the Summary of RLZ-1 statements (RLZ-1.S)

  • Be sent to Revenu QuĂ©bec no later than the last day of February

  • .

‍How to submit the form?

  • If you are sending your Summary of Statements 1 by post, you must enclose the TP-1086.R.1

  • If you are sending your Summary of Statements 1 electronically, you must post the TP-1086.R.1 to the address given on the form. Unfortunately, it is not currently possible to transmit this online.

What about non-production penalties?

  • Revenu QuĂ©bec reserves the right to impose a $100 penalty if you fail to provide any required information with the Summary of Statements 1.

Why have I never received this penalty?

  • As the form is often ignored and therefore not filed, to our knowledge, we have never seen a penalty imposed regarding this omission. We therefore assume that Revenu QuĂ©bec does not carry out checks on this one. However, we know that TP-1086.R.1 must be filed on time to ensure that no penalty is incurred.

I have never produced this form, do I have to produce it for previous years?

  • For prior years, we suggest you discuss this with a CPA or tax professional to see what options are available, but begin production for the current year and future years if applicable.