Despite the paper trail, local details of audits I know of, indicated that workers still underreport.
https://www.google.com/url?sa=i&source=web&cd=&ved=2ahUKEwjA...
Anecdotally, it remains true.
Tips don’t go on the official pay reports that go to the Canadian government since it isn’t actually employment income paid by the employer.
Why would sales taxes be inconsequential?