Crowcery

Grocery receipt discounts and deposit math, explained

"2 for $5", member prices, instant savings, bottle deposits, eco fees: by the time a Canadian grocery receipt reaches SUBTOTAL, half a dozen different mechanisms have adjusted the numbers. Here is how each one actually prints, chain by chain, and then one full receipt reconciled line by line to the cent.

Multi-buy: "2 @ $2.50" and "2 for $8.00"

The plain kind just shows unit math under a grouped line (Loblaws-family shown; the (2) prefix means two units on one line):

(2)06038317042 PC STRBY LEMONHMRJ
  2 @ $2.505.00

The promo kind is a "buy N for $Y" deal. Loblaws-family stores print the regular price and the deal in one annotation row, with KB (their tag for the promo, seen on "key buy" style deals):

03663207235 SILK ORG UNSWEETRQ
  $4.99 ea or 2/$8.00 KB
  2 @ 2/$8.008.00

Two cartons that would have been $4.99 each ($9.98) rang in as the 2/$8.00 bundle: the line total is $8.00 and the $1.98 saving never prints as its own line. If you buy only one, most of these deals charge the regular $4.99 (some multi-buys pro-rate instead; the annotation row tells you which price applied).

Member pricing (PC Optimum)

At Loblaws-family stores a member deal prints in two rows: the item at full shelf price, then a negative MEMBER PRICING row right under it:

05501000080 DI GLZD SSME BNMRJ  4.99
MEMBER PRICINGMRJ  -1.49

You paid $3.50 for the bun. The discount belongs to the item directly above it.

"YOU SAVED" is not a discount (Sobeys and friends)

Sobeys-family receipts (Sobeys, FreshCo, Lawtons) print three different savings lines that look alike but mean different things:

LineWhat it does to the price
YOUR DISCOUNT -$X.XX A real deduction: subtract it from the printed item price.
INSTANT SAVINGS -$X.XX Also a real deduction (a per-item coupon), same math.
YOU SAVED $X.XX Informational only. The item price above it is already the reduced price; this line just brags about the gap to the regular price. Do not subtract it again.

This distinction is the single most common receipt-math mistake: adding up items and subtracting YOU SAVED lines double-counts the saving and your total comes out under what you paid.

Costco TPD lines

Costco prints instant savings as separate negative lines pointing back at the item they discount by its item number:

597726 YT COLLAGEN26.99 H
2027971 TPD/5977266.00- H

$6.00 off item 597726: you paid $20.99. The trailing minus marks the deduction, and all TPDs also sum into the TOTAL DISCOUNT(S) line at the bottom of the receipt. More in the Costco receipt guide.

Deposits and eco fees are charges, not discounts

Two line types add money and often get mistaken for errors. Bottle and can deposits print per drink, grouped when the item line covered several units (DEPOSIT 1, then 3@$0.10 for three cans). Depending on your province some or all of the deposit comes back when you return the container (Nova Scotia, for example, refunds half): see deposits and eco fees by province. Environmental handling fees (NS ECO FEE $0.40 J next to a pack of batteries at Walmart) are not refundable, and on receipts we checked the eco fee itself was taxed. Whether tax applies to deposits varies by province and product; on the receipts below it did not.

Do discounts reduce the tax?

Yes, for store discounts: member pricing, multi-buy deals and instant savings come off the price before sales tax is calculated, so the tax line is a percentage of what you actually paid. You can see it in the Costco example above: the HST base included the -$6.00. This is also why a receipt's tax line can look "too small" when you estimate it from shelf prices.

The full worked example: reconciling a receipt to the cent

This is a real Atlantic Superstore receipt (Nova Scotia, 14% HST; identifying details altered), with deposits, a member-pricing discount, multi-quantity lines and a mix of taxed and untaxed items. Let's verify every number on it.

ATLANTIC SUPERSTORE
(902) 555-0117
21-GROCERY
06038302830 PC YUZU H LEMONHMRJ  2.50
DEPOSIT 10.10
(2)06038317042 PC STRBY LEMONHMRJ
  2 @ $2.505.00
DEPOSIT 1
  2@$0.100.20
(3)06038318525 PC LEMONADE MANGHMRJ
  3 @ $2.507.50
DEPOSIT 1
  3@$0.100.30
23-FROZEN
05577300087 MCCAIN SF CCMRJ  8.00
25-NATURAL FOODS
03663208030 SLK C NH T M BRRQ  0.25
04157010917 ALMD BRZ ORGNLMRJ  3.99
04157010918 ALM BRZ UNSWT ORMRJ  3.99
(4)05680051011 SILK PROT YOG PLRQ
  4 @ $6.9927.96
27-PRODUCE
(2)82704400003 CUCUMBER ENGLISHMRJ
  2 @ $2.505.00
31-MEATS
06038300116 PC TC BRD CKN BRMRJ  7.00
06038320490 PC GF CHKN NUGGEMRJ  9.00
33-BAKERY INSTORE
06024901232 ROUND CALABRAISEMRJ  4.00
2543250 FRENCH BREADMRJ  2.00
34-BAKERY COMMERCIAL
05501000080 DI GLZD SSME BNMRJ  4.99
MEMBER PRICINGMRJ  -1.49
06038322167 GLTN FR MIL QUINMRJ  6.49
35-DELI
06038369674 ZIG PEPPERONIMRJ  13.49
SUBTOTAL110.27
H=HST 14% 15.00 @ 14.000%2.10
TOTAL112.37

Step 1: the items

Sixteen item lines. Added up as printed (the multi-quantity lines already show their line totals), they come to $111.16.

Step 2: the discount

One MEMBER PRICING row: -$1.49 off the sesame buns. $111.16 - $1.49 = $109.67.

Step 3: the deposits

Six drinks were bought (1 + 2 + 3), each with a $0.10 container deposit: $0.10 + $0.20 + $0.30 = $0.60. $109.67 + $0.60 = $110.27. That is the printed SUBTOTAL, to the cent.

Step 4: the tax

Only three lines carry an H flag (the lemonades): $2.50 + $5.00 + $7.50 = $15.00 of taxable items, exactly what the tax line itself declares ("15.00 @ 14.000%"). 14% of $15.00 is $2.10. Everything else, deposits included, was untaxed on this receipt. Notice the taxable base is $15.00 out of a $110.27 subtotal: most groceries are not taxed. (What the H means, letter by letter, is in the tax codes guide.)

Step 5: the total

$110.27 + $2.10 = $112.37. Every cent accounted for: items, minus discount, plus deposits, plus tax on the taxable base only.

Prefer not to do receipt math by hand?
Crowcery is a free Android app that reads a photo of your grocery receipt and turns every line into clean, categorised data: prices, quantities, discounts, deposits and tax codes included. Built for Canadian grocery chains.
Get it on Google Play

Available in Canada; English-language receipts; not offered in Quebec. Or try the read-only demo first, no signup needed.

More receipt guides

How to read a Superstore or Loblaws receipt
How to read a Walmart Canada receipt
How to read a Costco receipt
Superstore & Loblaws tax codes (H, MRJ, HMRJ)