Tips and gratuities

IntroductionEmployer responsibilitiesIs income from tips and gratuities part of an employee’s pensionable or insurable earnings, or both?Controlled tipsDirect tipsDeclared tips (in the province of Quebec only)More informationLegislative references Introduction This article is for employers and their employees who receive tips and gratuities. It explains how to treat tips and gratuities for purposes of the Canada…

CPP/EI Explained

You will find the series of interpretive articles called “CPP/EI Explained”. These articles are intended to make workers and employers more aware of matters relating to the CPP and EI by providing them with information that is accessible and easy to understand. Topics Specific employments┬áDetermine if a worker is an employee or self-employed for specific…