Worked examples - tax, invoices and payments

Every number on this page was run through the same rules NemiRoute uses, so you can check an invoice against it. Amounts are in CAD; your own rates, dates and settings decide your real figures. Not tax advice: confirm rates and rules with your accountant.

Tax on a $100.00 delivery

With Delivery address (recommended) and your GST/HST and QST registration number saved, each order is taxed at the rates of the province it goes to.

If the QST number is not saved, a Québec delivery gets only the $5.00 GST and the draft warns "QST is due on deliveries to QC but you have no QST registration number on file, so it was not charged." QST is worked out on the price, not on the price plus GST.

On goods (category Goods & materials) a British Columbia delivery also carries PST 7 % when a BC PST number is saved: $100.00 gives GST $5.00 and PST $7.00.

Rounding: per order line or per invoice

Two Ontario orders of $10.10 each. HST on one is $1.313.

Prices that already include tax

With Prices already include tax on, an Ontario order priced at $113.00 is $100.00 plus $13.00 HST. The total stays $113.00; only the split changes.

Exempt customers

• A customer who is Tax exempt for everything pays $0.00 tax: a $100.00 Québec order is $100.00.
• A federal department in Québec with only QST ticked under Exempt from pays the $5.00 GST and no QST: $105.00.
• An exemption with a Certificate expires date in the past is ignored. A $100.00 Ontario order is taxed $13.00 again, with a warning.

Credit note on an invoice with tax

A Québec invoice for $114.98 (price $100.00, GST $5.00, QST $9.98) gets a $50.00 credit note. The amount you enter is the total; its tax reverses the invoice's tax in the same proportions:

A credit larger than the invoice never reverses more tax than the invoice carried.

Due dates and early-payment discounts

For an invoice dated 26 October 2026:

With 2/10 net 30 on a $1,000.00 invoice, the customer pays $980.00 by 5 November (the discount is 2 % of the total, tax included, $20.00). On 6 November the offer is gone and the full $1,000.00 is due on 25 November. A paid-early invoice gets an early-payment credit note for the discount.

Aging buckets

On 26 October 2026 an invoice is placed by how many days past its due date it is:

How one payment is spread

Three open invoices: INV-2026-0001 due 1 October ($200.00), INV-2026-0002 due 15 October ($100.00), INV-2026-0003 due 31 October ($300.00).

• A $350.00 payment is spread oldest due date first: $200.00 + $100.00 + $50.00 on the third, which keeps $250.00 due.
• A $700.00 payment pays all three ($600.00) and the extra $100.00 stays as customer credit on the account.
• If you pick the invoice yourself, only that invoice is paid (never more than it owes).

Credit on account pays a new invoice automatically when Use credit on account automatically is on, never more than the amount due or the credit held: $40.00 of credit on a $113.00 invoice leaves $73.00 due; $40.00 of credit on a $25.00 invoice pays it and keeps $15.00.

A customer statement

Statement for 1 to 31 October 2026. The customer owed $200.00 before the period.

The closing balance, $101.70, is what the customer owes on 31 October.

Credit limits

A customer has a $5,000.00 limit, $3,200.00 of open invoices, $900.00 of delivered or in-progress orders not yet invoiced and $300.00 of credit on account. Exposure is $3,200.00 + $900.00 - $300.00 = $3,800.00.

• A new $1,000.00 order makes $4,800.00: under the limit, so nothing happens.
• A new $1,500.00 order makes $5,300.00: over the limit, so your Credit limit rule acts (warn, hold for approval or refuse).
• A rule that triggers after 15 days overdue acts on the customer's next order once an invoice is 15 days or more past due, whatever the amount.

Your own NemiRoute bill

On Subscription, a plan can charge per active driver or active vehicle over an included number. Example: $149.00 a month, 5 active drivers included, $12.00 per extra driver, 8 active drivers, Ontario:

Billed yearly, the 3 extra drivers are charged for 12 months ($432.00) on top of the yearly price. A $1,490.00 yearly price against 12 x $149.00 shows Save 16.7% vs monthly.

See also How money moves and Worked examples: cash on delivery and card payments.