As someone that does both tour guiding and hotel check-ins, I'd love to be PunishedEdmontonian's client

Now, I don't know for other provinces but in Québec, tip-earners are taxed on their tips. Waiters have to report them and the tax agency has access to cash registers to make sure there's no fraud. When you tip under 15%, the waiter effectively pays it from his/her pocket.

This awful fiscal rule has made tipping pretty much mandatory, though of course nobody is allowed to tell clients!