Gratuities are seldom included in Canadian restaurants. It is customary to tip approximately 15 per cent on the total bill before tax, 20 per cent for exceptional service. Approximately because tipping is personal and if 10 per cent is your personal choice then tip 10 per cent, but 15 per cent is customary and (rightly or wrongly) expected. Many restaurants may charge an automatic 15 per cent or more gratuity for larger groups.
Tipping is customary in hotels. you may tip hotel staff that bring baggage to a guest room or, if a valet service is used to park a car. It is also appreciated when a tip is left for your hotel room attendant. One idea is to write 'Thank You' on a notepad and leave the tip there. Also, if the hotel concierge does something extra, such as securing theatre tickets for you it is the usual practice to leave a tip for that service.
Tipping is also customary for other service providers such as hairdressers, manicurists, aestheticians and taxi drivers. In these cases the percentage of tip is really up to the individual, but 10 per cent minimum is common.