Controlled Tips are reported on
box 14 of a T4 slip. Direct Tips are not reported on a slip. You can enter
Direct Tips into TurboTax Online like this:
Click “Find” and search for
“Employment Status”, then select it from the list and click on the “Go” button.
Check off “Received tips, gratuities,
occasional earnings, or other employment income”, then click the “Continue”
button.
On the “Other Employment Income
Sources” page, fill in the top line, “Tips, gratuities or occasional earning
not reported on a tax slip from the payer”, then click the “Continue” button to
save your changes.
https://turbotax.intuit.ca/tips/can-gratuities-be-taxed-in-canada-150