Plain and simple:
Never ever tile around the toilet. If the toilet ever leaks around the flange or breaks you will be very very sorry you tiled around the toilet.
If you have to replace your toilet or replace the flange and it is tiled in you made a 30 minute job turn into a big nasty job that was preventable.
If tiled in.
You will have to 1) knock out and remove the tile around the toilet. 2. do the 30 minute lift and replace as you have to anyway 3. retile.