Crowcery

What the tax codes on a Walmart Canada receipt mean

Every price on a Walmart Canada receipt ends with a single capital letter: D, J, A, Z, Y, G or H. They are tax class codes, and two of them mean the opposite of what most people guess. Here is the decode, verified by recomputing the printed tax totals on real receipts (Atlantic Canada; Walmart's letter assignments can differ in other provinces).

The letters

LetterWhat it means
D Zero-rated basic groceries: produce, bread, dairy, meat, staples. No tax. The most common letter on a grocery run.
J Fully taxable at your province's rate (HST here). Snacks, candy, batteries, adult clothing, eco fees.
A Also fully taxable. A second class (housewares, seasonal, chocolate on the receipts we checked) that Walmart taxes into the same HST line as J.
Z and Y Children's clothing, taxed at only the 5% federal portion. See below.
G GST only, 5%.
H The trap: at Walmart, H is not the HST marker. On receipts we checked it appears on bottle deposits and assorted snack items whose amounts do not feed the printed HST total.

An example

A mock-up assembled from real receipt lines (Nova Scotia, 14% HST; identifying details altered). Watch how the letters, not the item types, drive the two tax lines:

WALMART
ST# 01234 OP# 000527 TE# 18 TR# 00071
KD BOX 12PK 068100904900$9.97 D
GOLDBEAR 501203593059$2.28 J
ENR MAX AAA1 039800109920$14.97 J
BO LED 100CT 774282995960$4.99 A
KINDER T4 XM 062020011600$3.74 A
TEE 663480987860$5.00 Z
GR MOD STRAI 842794134480$1.00 Y
ALLEN S FRUI 056412503040$0.75 H
NS DEPOSIT 078742640810$0.10 H
SUBTOTAL$42.80
GST 5.0000 %$0.30
HST 14.0000 %$3.64
TOTAL$46.74

One tax line can cover several letters

Walmart does not print one tax line per letter. It prints one line per rate, and every letter charged at that rate sums into it:

The HST 14% line covers J and A together: $2.28 + $14.97 (J) plus $4.99 + $3.74 (A) is $25.98, and 14% of that is the printed $3.64.

The GST 5% line covers the 5% letters, here Z and Y: $5.00 + $1.00 = $6.00, and 5% of that is the printed $0.30. So if you try to check the math with only one letter's items, the numbers will not add up; group the letters by rate first.

And the H items ($0.75 fruit snacks, $0.10 deposit) appear in neither tax line.

Why is kids' clothing taxed at 5% (Z and Y)?

In Nova Scotia, Ontario and Prince Edward Island, children's clothing gets a point-of-sale rebate of the provincial part of the HST: the store charges only the 5% federal portion at the till. That is what Z and Y mark. A kids' t-shirt (Z) is taxed at 5% while an adult pair of pants on the same receipt is J at the full rate. New Brunswick and Newfoundland and Labrador have no such rebate, so do not expect Z/Y pricing to work the same there.

H is not HST (really)

On Loblaws-family receipts H famously means "HST was charged" (see the Superstore tax codes guide). Walmart uses the same letter for something else entirely: on the Atlantic Canada receipts we audited, H sits on bottle deposits and various snack items, and those amounts do not feed the printed HST total. If you carry the Loblaws rule into a Walmart receipt, your math breaks. On a Walmart receipt, the taxed letters are J and A (full rate) and Z, Y and G (5%).

Checking your own receipt

Group the items by letter, sum each group, apply your province's rate to the taxable groups, and compare against the printed tax lines. If a group is off by exactly one item, look for a letter you misread; the letters are printed tight against the price. The rest of the receipt's format (the ST#/OP#/TE#/TR# header, repeated lines for quantity, month-first dates) is covered in the Walmart receipt anatomy guide.

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 these 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 Walmart Canada receipt
Costco receipt tax codes (H, G)
Superstore & Loblaws tax codes (H, MRJ, HMRJ)
Grocery receipt discounts and promo math