Amount collected by restaurant workers in tips

Question

How much is collected in income tax for tips by restaurant / bar workers and how much do they actually collect from the folks leaving the tips?

Answer

That is a very tough question! The last time Statistics Canada looked at "The Underground Economy" was in 1994...

I did find a handy paragraph that could perhaps be of help:

3.5 Tips

Tips are calculated in the national accounts as a fixed percentage of gross business receipts, varying by industry and type of service provided (3% for accommodation, 10% for meals in restaurants, alcoholic beverages and hairdressing and 15% for taxi). The upper limit of tips missing from GDP due to underground transactions can be calculated directly by applying the same percentages to the estimates skimming of receipts...

Source: The Size of the Underground Economy in Canada, catalogue 13-602E, No. 2, Statistics Canada, p.30. (Gaëtan - don't look at my citation format!)

I would take some time to review the entire document - it has many components which are very helpful.

Although this will not meet your exact needs, it may hold some information to help guide you in your search.