编辑“︁小費”︁（章节）

====加拿大====
[[加拿大]]的小费习俗和美国的相似。[[魁北克省]]为所有能够收到小费的职业另设最低工资。其他省也会为“酒水侍者”另设一个最低工资<ref>{{cite web|url=http://srv116.services.gc.ca/dimt-wid/sm-mw/rpt3.aspx?lang=eng|title=Current And Forthcoming Minimum Hourly Wage Rates For Young Workers And Specific Occupations|accessdate=2013-12-17|archive-date=2018-12-26|archive-url=https://web.archive.org/web/20181226014259/http://srv116.services.gc.ca/dimt-wid/sm-mw/rpt3.aspx?lang=eng%20|dead-url=no}}</ref>。根据[[环球邮报]]记者 Wendy Leung 的报道，餐馆的服务员常常会与其他工作人员共享小费，即所谓的“tipping out”<ref>{{cite web|title =Should restaurants be barred from taking a share of a server’s tip?|author =WENDY LEUNG|publisher =[[环球邮报]]|date =2012-06-12|url =https://www.theglobeandmail.com/life/food-and-wine/food-trends/should-restaurants-be-barred-from-taking-a-share-of-a-servers-tip/article4253753/|access-date =2017-09-21|archive-date =2020-11-29|archive-url =https://web.archive.org/web/20201129195329/https://www.theglobeandmail.com/life/food-and-wine/food-trends/should-restaurants-be-barred-from-taking-a-share-of-a-servers-tip/article4253753/|dead-url =no}}</ref>。另一份报纸将其称作“tip pool”<ref name="thestar.com">{{cite news | title=Government has no ordinance in tussle for servers' tips | url=https://www.thestar.com/life/2009/04/16/government_has_no_ordinance_in_tussle_for_servers_tips.html | location=Toronto | work=The Star | accessdate=2017-09-20 | archive-date=2021-03-02 | archive-url=https://web.archive.org/web/20210302181954/https://www.thestar.com/life/2009/04/16/government_has_no_ordinance_in_tussle_for_servers_tips.html | dead-url=no }}</ref>：“餐馆中的小费共享常常被解释为支付日常服务中因为失误造成的损失”<ref name="thestar.com"/>。针对这一问题，[[安大略省省议会]]议员 Michael Prue 曾经在议会提出了一个关于小费的法案<ref>{{cite web|title=Restaurant Tipping: Ontario NDP Wants Ban On Restaurants Skimming Tips|author=Keith Leslie|publisher=The Canadian Press|date=2012-11-06|url=http://www.huffingtonpost.ca/2012/06/11/restaurant-tips-ndp-ontario-labour-law_n_1587182.html|access-date=2017-09-21|archive-date=2020-11-25|archive-url=https://web.archive.org/web/20201125193511/https://www.huffingtonpost.ca/2012/06/11/restaurant-tips-ndp-ontario-labour-law_n_1587182.html|dead-url=no}}</ref>。在2015年12月7日，有报道称“安大略省禁止雇主将一部分服务员收到的小费据为己有”。“‘保护雇员小费法令’规定雇主抽取雇员小费的行为是违法的，除非他们把这些小费拿出来重新分配给全部员工”<ref>{{cite web|title =Ontario employers banned from taking share of servers' tips|author =The Canadian Press|publisher =[[加拿大广播公司]]|date =2015-12-07|url =http://www.cbc.ca/news/canada/windsor/ontario-employers-servers-tips-1.3354563/|access-date =2017-09-29|archive-date =2020-11-25|archive-url =https://web.archive.org/web/20201125121735/https://www.cbc.ca/news/canada/windsor/ontario-employers-servers-tips-1.3354563|dead-url =no}}</ref>。

加拿大联邦税法将小费视作收入。有小费收入的工作者在法律上有义务将这一部分的收入汇报给[[加拿大税务局]]并付相应的[[所得税]]。2012年7月，[[多伦多星报]]的报告称加拿大税务局对[[逃税]]的问题十分关注。对四间餐厅的145位侍者的调查显示，总计$170万[[加元]]的收入未被报税<ref>{{cite news |url=https://www.thestar.com/news/canada/article/1223335--wait-staff-hiding-tips-from-the-taxman-auditors-find |title=Wait staff hiding tips from the taxman, auditors find &#124; Toronto Star |publisher=Thestar.com |date=2012-07-08 |accessdate=2014-01-22 |archive-date=2013-01-16 |archive-url=https://web.archive.org/web/20130116183237/http://www.thestar.com/news/canada/article/1223335--wait-staff-hiding-tips-from-the-taxman-auditors-find |dead-url=no }}</ref>。2005年，加拿大税务局称会密切关注一些理应有小费收入的人群的报税记录，以保证他们所申报的税款数额是合理的<ref>McCracken, D.L. "[http://www.halifaxlive.com/artman/publish/printer_tax_230505_112.shtml Revenue Canada to Tax Wait Staff's Tips] {{webarchive|url=https://web.archive.org/web/20070928060526/http://www.halifaxlive.com/artman/publish/printer_tax_230505_112.shtml |date=2007-09-28 }}." ''HalifaxLive.com''. 2005-05-23.</ref>。