“Tipping a restaurant for good service is one thing. But why tip the federal and provincial governments for applying a 13-per-cent harmonized sales tax to your bill?”
This is excellent advice for personal use, and I've done it for years.
I especially liked the idea of CASH in hand being scooped up by the wait staff and dropped into their apron pouch; it is an immediate feedback on good service.
I find it useful for business lunches too.
I don't run a car anymore, so colleagues pick me up.
Because they are paying for the car (lease, registration, gas etc.) I insist on paying for the meal.
They protest a bit, so I say "You leave the tip", and when they drop cash on the table THEY come away feeling that they have contributed, so that is a win-win-win situation.
As well as refraining from tipping the govt. for the HST!