I am not sure what you are saying Matt. Are you disagreeing that tips received by the company and then paid to the employee are not counted as income for the employee?
That is what I am saying. Direct tips are different than controlled tips, and there is a hair to split here. I’ll let you look that up on the CRA website yourself if you are interested.
The server can and of course is required to, declare these tips as income, but it’s not a wage and doesn’t appear on their t4.
Matt.
Edited by Matt R., 26 May 2020 - 11:23 PM.