参考まで・・・。
http://en.wikipedia.org/wiki/Tip
Canada
Tipping in Canada is very similar to that in the United States due to the relatively close nature of the two countries. However, tipping is less widespread and generally lower. For example, while tipping for waiters in the United States is 15% for good service, waiters in Canada receive 10% for good service. This, in most part, is due to the heavy taxation rate (GST + PST) Canadians already face when purchasing any good or service (i.e. in Ontario, 14% tax is added to every bill, and leaving a 10% tip would mean that the patron ends up paying an additional 25.4% on the meal). Most states in the US do not place a tax on food, and those that do generally have a tax rate of 4% or lower. The ongoing debate is whether the 10% tip is to be calculated before or after taxes. Albertan tip earners generally receive gratuities on par with the American level, perhaps owing to that province’s increased affluence and closer cultural ties to the U.S. Quebec and Ontario allow employers to pay lower minimum wages to workers who would reasonably be expected to be receiving tips.
In Ontario, the minimum wage is $8.00 per hour, with the exceptions for: Students under 18 years old and employed for not more than 28 hours a week, who are paid $7.25 per hour; and, Liquor servers, who are paid $6.75 per hour
Workers who receive tips are legally required to report the income to the Canada Revenue Agency and pay income tax on it. However, many workers have been known to not report any income from tips at all or, perhaps more commonly, to "lowball" the figure. In response, the CRA has vowed that it will closely check the tax returns of individuals that it would reasonably expect to be receiving tips to ensure that the tips are reported, and that the amount reported on the returns is realistic.
Convenience stores and non-franchise fast food restaurants in Toronto frequently have tip jars next to the point of sale.
Many places where there is gambling involved and one wins a large amount of money, a tip is expected as a thank you for the dealer or salesperson.(eg. lottery retailer, casino, bingo hall, etc.)
やはり、最低ラインが10%〜がカナダの主流。それでも、カナダの都市によったり、店の格によってだし、あくまでもMandatoryではないので、お客(本人)しだいです。
もし、あなたがレストランで、15%をあげようと税のあとに払ったら、そのTipは実際は15%以上ですね。考えかたとしては、そのお金が従業員の懐に15%以上(税の後に計算した場合)いくとおもうか、税(政府)にTipも払ってると考えれば、わかりやすいかな?