SPEAKING OF TAX...

The Canada Revenue Agency requires that servers report all tips as taxable income. A 2012 CRA blitz on 145 servers in St. Catharines, Ont., discovered that all of them had hidden some portion of their income, with about half reporting no tips whatsoever. The total tax evasion worked out to about $12,000 per server. This is part of why the United States has dispensed with the notion of trusting servers. The U.S. Internal Revenue Service now requires employers to estimate a server’s total after-tip income and then withhold taxes from the full amount.