Thank you for the question. It's interesting that you raise the issue of tipped employees, because tipped employees in our industry can earn hundreds of dollars of additional income on one shift. They are one of the entry-level employee positions that it's less difficult to recruit because they can earn so much additional income in tips. And it's always been legislation here in Canada that all income is subjected to income taxes, so yes, they are required to declare their tips and to pay income on their tips. But you're quite right, tips are a very large component of their compensation.
On November 29th, 2007. See this statement in context.