Cashier and POS Fundamentals Course: Prices, sales tax, discounts and coupons

1. Pergunta 1 de 17

   A store in Alberta sells a taxable item. Which sales tax does the CRA list for Alberta?

   • A15% HST
   • B13% HST
   • C5% GST plus 7% PST
   • D5% GST only
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   Resposta: D. 5% GST only

   The CRA lists Alberta at 5% GST with 0% PST.

2. Pergunta 2 de 17

   A taxable item costs $40.00 in Ontario, where HST is 13%. What is the total?

   • A$45.13
   • B$42.00
   • C$45.20
   • D$46.00
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   Resposta: C. $45.20

   $40.00 × 13% = $5.20 HST, so the total is $45.20. $42.00 uses only 5% GST.

3. Pergunta 3 de 17

   What HST rate does the CRA list for Nova Scotia as of April 1, 2025?

   • A15%
   • B5%
   • C13%
   • D14%
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   Resposta: D. 14%

   The CRA says the HST rate in Nova Scotia decreased to 14% as of April 1, 2025. It was 15% before.

4. Pergunta 4 de 17

   In British Columbia, a $50.00 item is subject to both 5% GST and 7% PST. What is the total?

   • A$57.50
   • B$56.00
   • C$52.50
   • D$53.50
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   Resposta: B. $56.00

   GST is $2.50 and PST is $3.50, so $50.00 + $2.50 + $3.50 = $56.00.

5. Pergunta 5 de 17

   A customer buys only milk, bread and vegetables, and the receipt shows no GST/HST. Why?

   • ATax is only charged on orders over $100
   • BBasic groceries are zero-rated (0%)
   • CThe POS forgot to add the tax on these items
   • DFood is taxed only in Ontario
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   Resposta: B. Basic groceries are zero-rated (0%)

   The CRA says basic groceries such as milk, bread and vegetables are zero-rated, so no GST/HST is charged.

6. Pergunta 6 de 17

   In Ontario (13% HST), an $80.00 item is 25% off at the till. What does the customer pay?

   • A$63.00
   • B$67.80
   • C$70.40
   • D$60.00
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   Resposta: B. $67.80

   The CRA says tax on a discount at the time of sale is charged on the net amount. $80.00 − 25% = $60.00, plus 13% HST = $67.80.

7. Pergunta 7 de 17

   A package has a $5.49 sticker, but the shelf sign for the same item says $4.99. Under the Competition Act, what may the store charge?

   • A$5.49, the price on the package
   • B$4.99, the lower price
   • CThe price that scans at the till
   • DThe average of the two prices
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   Resposta: B. $4.99, the lower price

   Section 54 of the Competition Act (double ticketing) bans charging more than the lowest of two or more prices clearly shown on a product or an in-store display.

8. Pergunta 8 de 17

   In a store that follows the Scanner Price Accuracy Voluntary Code, an item with no price tag has a shelf price of $6.49 but scans at $7.29. What does the customer get?

   • AThe item free of charge
   • BA $10 store gift card
   • CThe item at the scanned $7.29
   • DThe item at the $6.49 shelf price
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   Resposta: A. The item free of charge

   Under the Code, when an item without a price tag scans higher than the displayed price, it is free if it is worth less than $10.

9. Pergunta 9 de 17

   Under the Scanner Price Accuracy Voluntary Code, an untagged item has a shelf price of $24.99 but scans at $27.99. What does the customer pay before tax?

   • A$0.00
   • B$14.99
   • C$17.99
   • D$24.99
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   Resposta: B. $14.99

   When the correct price is more than $10, the customer gets $10 off the correct price: $24.99 − $10.00 = $14.99.

10. Pergunta 10 de 17

    A customer says an item rang up higher than the shelf price. What should you do first?

    • ACharge the scanned price, because the POS is always right
    • BChange the price to whatever the customer says
    • CAsk the customer to come back another day
    • DCheck the shelf tag or flyer first
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    Resposta: D. Check the shelf tag or flyer first

    Check the displayed price first. Then fix the price as store policy allows, which may need a supervisor's approval.

11. Pergunta 11 de 17

    You fixed a price for a customer because the shelf tag was wrong. What else should you do?

    • AGive the next customer the same price without checking
    • BNothing, because the customer is happy
    • CRemove the item from the shelf and keep it
    • DReport the wrong tag so it is corrected
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    Resposta: D. Report the wrong tag so it is corrected

    A wrong tag will keep causing problems until it is fixed. Report it the way your store asks.

12. Pergunta 12 de 17

    In most stores, what does a price override at the till need?

    • AA supervisor's approval
    • BNothing, any cashier can change any price
    • CA note in your personal phone
    • DOnly the customer's agreement
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    Resposta: A. A supervisor's approval

    Price overrides change what the store is paid and are logged. Most stores require a supervisor to approve them.

13. Pergunta 13 de 17

    A customer hands you a paper coupon. What should you check first?

    • AWhether the coupon has been folded
    • BWhether the customer has a loyalty card
    • CThe expiry date and what it applies to
    • DWhether the coupon is printed in colour
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    Resposta: C. The expiry date and what it applies to

    A coupon is only valid within its dates and for the products and quantities it names.

14. Pergunta 14 de 17

    A coupon gives $2.00 off a 500 g jar of coffee. The customer is buying a 1 kg bag of the same brand. What should you do?

    • AGive the $2.00 in cash instead
    • BExplain that it is only for the 500 g size
    • CDouble the coupon for the larger size
    • DAccept it, since it is the same brand of coffee
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    Resposta: B. Explain that it is only for the 500 g size

    A coupon only applies to the exact product and size it names. Explain this politely and follow store policy if the customer disagrees.

15. Pergunta 15 de 17

    You scanned a paper coupon in a sale. What should you do with the coupon?

    • AKeep it in the till, as it is counted at closing
    • BKeep it for your own shopping
    • CThrow it in the garbage
    • DGive it back to the customer with their receipt and bags
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    Resposta: A. Keep it in the till, as it is counted at closing

    Accepted coupons are part of the till's records. Store them the way your store requires.

16. Pergunta 16 de 17

    Here is part of a receipt. Which line total is wrong?

    Item	Qty	Price	Line total
    Notebook	3	$4.29	$12.87
    Pens (2-pack)	2	$3.49	$6.98
    Stapler	1	$11.99	$11.99
    Tape	4	$1.79	$7.96

    • APens (2-pack)
    • BTape
    • CNotebook
    • DStapler
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    Resposta: B. Tape

    Tape should be 4 × $1.79 = $7.16, not $7.96. The other lines are quantity × price: $12.87, $6.98 and $11.99.

17. Pergunta 17 de 17

    This Ontario receipt is paid in cash. What amount does the customer pay?

    Line	Amount
    Subtotal	$38.40
    HST 13%	$4.99
    Total	$43.39

    • A$40.32
    • B$43.39
    • C$43.35
    • D$43.40
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    Resposta: D. $43.40

    The HST is $4.99, so the total is $43.39. For cash, 9 cents rounds up to the next 10 cents, so the customer pays $43.40.

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