GST
PST
TIP
Multiplying Decimals
Dividing Decimals
100

How much is GST?

5%

100

How much is PST?

7%

100

What is a tip?

An additional fee you pay for certain services as a courtesy. 

100

Estimate 12.6 x 3

36

100

Estimate 14.3 divided by 2

7

200

What does GST stand for?

Federal Goods and Services (tax)

200

What does PST stand for?

Provincial Sales Tax

200

What is an example of a service that you would tip on?

Eating a restaurant, getting your hair cut, your tutor or photographer
200

Estimate 24.6m x 2

50 m

200

Estimate 15.2 m divided by 3

5 m

300

What is an example of something you pay GST on?

clothing, food, books

300

What is an example of something that you pay PST on?

Tutoring, adult sized clothing, ferry tolls, medical appointment

300

I went to the restaurant with my family. The waiter forgot our drinks and to take our order. When the order finally arrived it was really cold. Our server was really friendly though. She knew my mom. How much should I tip her?

10-15% is reasonable. 

300

55.5 x 6

333

300

33.3 divided by 6

5.55

400

What is an item that is exempt from GST?

Health medical appointments, tutoring, music lessons, bridge/ferry/road tolls, some housing fees

400

What is an item that is exempt from PST?

Food, books, children's clothing, bicycles

400

Calculate a 15% tip on a $34.99 meal. 

$5.235 or $5.24

400

27.5 x 3 m

82.4 m

400

75.5 m divided by 3 to the nearest tenths place

25.2

500

Calculate the GST on a product that is $24.99. 

$1.249 or $1.25

500

Calculate the PST on a product that is $34.99.

$2.4493 or $2.45

500

The meal was $24.99 before tax. How much would it be with tax and a %20 tip? 

GST = $1.25 Tip = $4.99

Total  =$31.23

500

6.2 x 3.9 = 

18.6

500

6.6 divided by 3.2 

2.0625