Amounts ending in 1 cent and 2 cents are rounded down to the nearest 10 cents.
Amounts ending in 3 cents and 4 cents are rounded up to the nearest 5 cents.
Amounts ending in 6 cents and 7 cents are rounded down to the nearest 5 cents.
Amounts ending in 8 cents and 9 cents are rounded up to the nearest 10 cents.
Amounts ending in 0 cent and 5 cents remain unchanged.
A 1 dollar and 83 cent coffee and a 2 dollar and 86 cent sandwich would be 4 dollars and 92 cents after the 5 percent Goods and Services Tax.
A tax rate of 5 per cent has been provided for the purposes of illustration. Any taxes (e.g., the Goods and Services Tax/Harmonized Sales Tax), as well as any fees or duties, should be tabulated prior to rounding.
If the customer chooses to pay by cheque, credit card or debit card, no rounding is applied and the final payment is 4 dollars and 92 cents. However, if the customer pays with cash, the final total is rounded down 2 cents to a final payment of 4 dollars and 90 cents.