The appellant restaurant appealed Canada Pension Plan and Employment Insurance Act assessments for the 2015, 2016, and 2017 taxation years.
The Minister assessed the appellant for employer contributions and premiums based on electronic tips paid to servers.
The appellant argued that it did not "pay" the tips to the servers, as it merely distributed them.
The Tax Court of Canada applied the Supreme Court of Canada's decision in Canadian Pacific, finding that the employer had possession of the electronic tips and remitted them to the employees, meaning the tips were "paid" by the employer.
The appeals were dismissed.
