Calculating the Taxes

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The rate you use for calculating the taxes will depend on your cash register.

The two-step calculation

You must use the 9.975% rate to calculate the QST if your cash register calculates the GST and QST in two steps, that is, if it calculates 5% GST on the sale price, then also calculates the QST on the sale price.

This rate may be rounded off to 9.97% only if your cash register cannot process three-decimal numbers.

The one-step calculation

You must use the 14.975% rate to calculate the GST and QST if your cash register calculates the GST and QST in one step, that is, if it uses a single rate to calculate the GST and QST on the sale price.

This rate may be rounded off to 14.97% only if your cash register cannot process three-decimal numbers.

Note
  • Regardless of the calculation method used, the 9.97%, 14.97% and 14.975% rates must not appear on the document attesting to the supply.
  • Only fractions equal to or greater than one-half of a cent ($0.005) must be rounded to a whole cent ($0.01). If more than one good or service is being sold, you can calculate the GST and QST on the total price of all the goods or services purchased before rounding off the fractions.

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