Coupons that are not for a specific discount are treated in the same way as non-reimbursable coupons whose value is deducted from the sale price of an item before calculation of the taxes.

These coupons may:

• entitle the customer to various percentages of discount on the price of an item (for example, coupons offering a 10% discount on a purchase of five boxes or less and a discount of 20% on a purchase of six boxes or more);
• offer an item free of charge if another item is purchased (for example, two-for-one coupons);
• entitle the customer to more than one monetary discount (for example, $0.50 off a 1 L bottle of soft drink or $1.00 off a 2 L bottle);
• be used for taxable or exempt goods and services.