Rounding of cash payments in Québec/Canada

General information on rounding can be found in the article: "Rounding of amounts".

The rounding rules in Québec/Canada are related to the abolition of the dollar penny on the one hand, and to rounding differences due to the 9.975% sales tax rate on the other.

Phasing out of the penny

More information and background on this topic can be found on the Canadian government's website: Archived - Budget 2012 - Backgrounder - Withdrawing the Penny from Circulation

Rounding due to the abolition of the penny can be handled in the conventional, general manner described in the article "Rounding of amounts".

Rounding differences in tax calculation

In this case, Revenu Québec has established a specific requirement for how rounding differences must be handled.

The rounding issue arises when sales tax amounts are calculated back from the gross amount.

Example:

Item with a value of $2.00 (including taxes) is recorded.

The following values are calculated from the gross amount:

• GST (5%): $ 0.09
• QST (9.975%): $ 0.17
• Net amount: $ 1.74

For certain amounts, however, the sum of GST + QST + net amount may differ from the gross amount.

Example:

• Gross amount / selling price: $ 10.00
• GST (5%): $ 0.44
• QST (9.975%): $ 0.87
• Net amount: $ 8.70
• Total GST + QST + net amount = $ 10.01

To correct this discrepancy between the actual gross amount and the calculated sum of GST, QST and net amount, $ 0.01 must be deducted from the GROSS amount ("GrossValue") of the last item on the receipt, or added in other cases where the calculated sum is less than the actual gross amount.

Example:

• $ 4.35 (Product A) + [$ 4.35 (Product B) - $ 0.01] ) $8.69 (Net amount)
• $ 8.69 + $ 0.44 (GST) + $ 0.87 (QST) = $ 10.00 (Gross amount)

Application of rounding rules

The fact that the rounding rule must be applied is indicated by the fiscalCountryProperty "netValuePositionCalculation": true.

If there is a difference between

• the gross total of all items and
• the calculated total of the sales tax rates,

the FiscalClient returns the applicable rounding amount in the fiscalResponse in the property "LastPositionNetValueAdjustment".

The gross amount "GrossValue" of the last item on the receipt must be corrected by this value.