No. Some time ago we established a policy whereby a certain percentage of tip earnings would be taxed. It is almost impossible to calculate the amount for each taxpayer working in the restaurant industry. I'm not sure how long ago it was, but some time ago, we decided that in order to simplify the system, to cut down on monitoring workers, it would be easier to come up with a percentage. This policy applies to all gratuity workers in Canada.
On February 10th, 2009. See this statement in context.