At least this confirms that the MoL will do the absolute minimum and max tipouts at tips received. A reasonable minimum would be to mandate that the tip pooling be based on tips received rather than sales. If we are really talking about a tip "pool" server 3 should draw from the pool.

Why? Server 3 obviously sucks and doesn't get tips. It ain't on the other servers to pick him/her up. S/he gets what s/he puts in. Maybe another job elsewhere would suit them best.

Restaurants should be taking that as income and paying tax on it, then distributing some of it as wages and paying EI and CPP and Health premiums on it.

Gifts are tax free.