Government sources for tips
RTR does not explain or interpret the rules on tips. The official pages below are the source. Read them, and ask a lawyer or accountant about your own situation.
Ontario
Section titled “Ontario”- Tips or other gratuities, Your guide to the Employment Standards Act: the Ontario government’s guide to tips or other gratuities.
Canada Revenue Agency
Section titled “Canada Revenue Agency”- Tips and Gratuities, CPP and EI explained: the CRA’s page on controlled and direct tips and how CPP and EI apply.
- Are you aware that all your tips and gratuities are taxable?: the CRA’s page for people who receive tips.
Type: reference. Written for: Ontario. Last reviewed: 2026-11-13.
This is general information about how RTR works, not legal advice.