Skip to Main Content

Tax and Land Information Website

print small medium large 

HOME / DEPOSITS, FEES AND LICENSES /


Application for an Entertainment Device License

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The information provided below is presented for historical reference only.

 

Owners of an entertainment device(s) are required by the Revenue Tax Act  (Section 5) and Regulations  (Section 40) to apply for, and receive, an entertainment device license from the Minister of Finance and Municipal Affairs before the entertainment device(s) is made available to the public.  The entertainment device license is to be affix to the front upper right hand corner of the entertainment device.

The entertainment device license for each device must be renewed on an annual basis (by March 31).

  • The annual license fee for an entertainment device is $200 for each device.

  • The annual license fee for each entertainment device that is a coin-operated kiddie ride designed for children eight years of age and under is $50 for each kiddie ride.

Anyone who operates an entertainment device for gain without holding a license is guilty of an offence and liable to the penalty set out in Section 21 of the Revenue Administration Act R.S.P.E.I. 1988, Cap. R-13.2.


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

Application for an Entertainment Device License
  (PDF)     

Service Location

Charlottetown
Shaw Building
Map

back to top