“The Canada Revenue Agency (CRA) is reminding Canadians who earn tips and gratuities that they represent taxable income and must be reported on annual income tax and benefit returns. Restaurant servers, hairdressers, valets, taxi drivers, and others who earn tips may not have all of their income recorded by their employers, which means that their T4 slips may not include all of their income.”
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加拿大小费是要报税的，不报是非法偷税行为。
http://www.cra-arc.gc.ca/nwsrm/txtps/2014/tt140805-eng.html
“The Canada Revenue Agency (CRA) is reminding Canadians who earn tips and gratuities that they represent taxable income and must be reported on annual income tax and benefit returns. Restaurant servers, hairdressers, valets, taxi drivers, and others who earn tips may not have all of their income recorded by their employers, which means that their T4 slips may not include all of their income.”
要报税的。加拿大中奖奖金和在赌场赢的钱不用报税。
加拿大小费收入的报税是自己主动申报，在other income栏目。如果在一个生意很好的餐厅当侍应，长期不报小费收入，税局可能会查。这种事情已有先例。