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Tipping/gratuities subject to GST/HST?

In Canada, there is a range of service industries where tipping has become not only customary, but fully expected. Examples are meals served in restaurants, taxicab rides across town, and haircuts at the local salon. In all these scenarios, the underlying service is subject to tax, and most people probably never think about the tax status of the gratuity left for the service provider.

But, are these types of gratuities subject to GST/HST?

Source: dmainc.com

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