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Declaration of Revenue Tax (PST) Collected from Liquor Sales

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The information provided below is presented for historical reference only.

 

Special event permits are available from the Liquor Control Commission that authorize the holder of the permit to give (Class I), or sell (Class II), alcoholic beverages to invited guests at events of a private nature.  In these situations, the P.E.I Liquor Control Commission does not collect PST on spirits, wine and beer when it is purchased for resale. The revenue tax (PST) must be collected at the point of sale to the consumer.

The Revenue Tax Act provides for a PST exemption on prepared food products supplied or sold on an occasional basis by a religious, charitable or benevolent organization where volunteers provide the labour without remuneration.  While soft drinks are included in the definition of prepared food products, alcoholic beverages are not. Therefore, if a single price is charged for such a PST exempt meal including spirits, wine or beer, PST must be collected on the value of the included spirits, wine or beer.

If a meal is included in the special event, and it does not qualify for the PST exemption, then PST must also be collected and remitted on the cost of the meal.

Holders of a special event permit from the Liquor Control Commission must file and remit PST on their meal and/or liquor sales using the Declaration of Revenue Tax (PST) Collected from Liquor Sales form.  This form must be filed prior to the 10th day following the expiration date of your special permit from the Liquor Control Commission.

More details may be found in the Revenue Tax Act and Regulations and through the Liquor Control Commission web site.

 

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.

Forms

Declaration of Revenue Tax (PST) Collected From Liquor Sales
  (PDF)     

Service Location

Charlottetown
Shaw Building
Map


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