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Historical Revenue Tax (PST) Information
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The information provided below is presented for historical reference only.
Prior to the adoption of the harmonized sales tax (HST) on April 1, 2013, the Province of Prince Edward Island levied a 10% revenue tax (PST) on the purchase, importation, lease or rental of most goods and certain services. The PST was applied to the retail selling price, including GST, of taxable goods.
PST was a consumption tax paid by the consumer at the time of purchase or the taking of delivery of taxable goods for use in Prince Edward Island.
Legislation required that the PST be shown separately from the sale amount or any other amount charged on all sales documentation. The 10% PST was added at the point of sale, and was applied after the GST was added to the price. For example:
|Amount of Sale||$100.00|
Certain goods were exempt from PST in Prince Edward Island. A list of those goods that were exempt is presented in the Revenue Tax Notice RTN:113 - Goods Exempt from Provincial Sales Tax. These goods could be purchased by all consumers exempt from PST.
Businesses that sold goods, and those providing specific services, were required to obtain a Vendor Registration Certificate under the Revenue Tax Act and were responsible for collecting and remitting the PST.
Again, the information provide below is for historical purposes only as the PST was replaced by HST on April 1, 2013.
Revenue Tax Guides, Notices and History
Registering, Collecting and Remitting Revenue Tax (PST)
Other Revenue Tax (PST) Information