Reimbursable Coupons – Individuals

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Reimbursable coupons, also known as manufacturers' coupons, are treated in the same way as cash given by the customer at the time of the transaction. Their face value is considered to include the GST and QST payable.

Reimbursable coupons:

  • are given by the retailer to a third party for redemption;
  • entitle the buyer to a specific discount (set amount) at the time of purchase; and
  • apply only to taxable (excluding zero-rated) goods and services.

When a customer presents a retailer with this type of coupon and the retailer's prices do not include the GST or QST, the retailer must calculate the total value of all items purchased and add the GST and QST payable before deducting the value of the coupon(s) from the total amount charged. If the retailer's prices include the GST and QST, the retailer must calculate the total first and then deduct the value of the coupon(s).

For more information, see the document General Information Concerning the QST and the GST/HST (IN-203-V).

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