Coupons are receipts or tickets with a set monetary value (such as a $2 discount) or without a set monetary value (such as a 10% discount).
Unlike gift certificates, coupons are usually distributed free of charge. Coupons entitle the consumer to a discount on the purchase price of specific goods or services. The redemption of a coupon by a coupon clearing house or a manufacturer, for example, is not taxable.
This section shows how to calculate the GST and QST on various types of coupons.