Gift Cards and Gift Certificates – Businesses

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Gift cards are a version of gift certificates offered by businesses in the form of swipe cards or chip cards. An amount of money is recorded on the card for use by a customer to purchase goods or services from the issuing business or businesses.

Gift cards are vouchers that allow customers to purchase goods or services from one or more businesses.

Sales of gift cards and gift certificates are not taxable. However, when a customer uses a gift card or gift certificate, GST and QST must be calculated on the total price of the goods or services purchased, as though it were a cash purchase. The value of the gift card or gift certificate is considered to cover all or part of the amount paid for the goods or services purchased.

Example

For his birthday, a boy receives a $30 gift card to his favourite store. His purchase is as follows:

CDs $35.00
GST ($35 × 5%) + $1.75
QST ($35 x 9.975%) + $3.49
Subtotal $40.24
Value of gift card $30.00
Balance due $10.24

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