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Declaration of Income for Tax Exemption Permit Applications

Transition to the Harmonized Sales Tax (HST)

Effective April 1, 2013, the Province of Prince Edward Island implemented the harmonized sales tax (HST).  HST replaced the provincial sales tax (PST @ 10%) and the federal goods and services tax (GST @ 5%).

Under HST, the provincial portion is nine percent (9%) and the federal portion is five percent (5%) for a combined rate of 14%.  

Please refer to the Canada Revenue Agency website for assistance with the application of HST in Prince Edward Island, or call 1-800-959-5525.

The information provided below is presented for historical reference only.


When applying for a tax exemption permit, the Declaration of Income for Tax Exemption Permit Applications form can be used in lieu of the applicant providing a copy of their most recent year’s income tax return.

The form must be:

  • completed by an accountant with a professional accounting designation
  • signed by all parties, and
  • returned with a tax exemption permit application

Forms can be submitted to the Taxation and Property Records Division of Finance, Energy and Municipal Affairs.

Please note:
This page is prepared for information purposes only, and should not be considered a substitute for the applicable statutes. Should there be any conflict between the contents of this page and the statutes, the statutes shall prevail.  

The forms listed below are also available in French on our Formulaires page.


Declaration of Income for Tax Exemption Permit Applications

Service Location

Shaw Building

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