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Historical Revenue Tax (PST) Guides

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The information provided below is presented for historical reference only.

 

The revenue sales tax (PST) was replaced by the harmonized sales tax (HST) on April 1, 2013 in Prince Edward Island. The following Revenue Tax (PST) Guides, in PDF formats are presented for historical reference only and can be viewed with Adobe Acrobat Reader 5.0 or higher.


RTN:100 contains a complete list of all available guides and notices.

RTG:100 - List of Available Guides and Notices  
RTG:101 - Rental of Golf Equipment HTML
RTG:102 - Asphaltic Concrete & Ready Mix Cement - Manufacturing HTML
RTG:103 - Refrigeration Equipment Purchased by Farmers HTML
RTG:104 - Clothing and Footwear HTML
RTG:105 - Deleted April 2001  
RTG:106 - Spirits, Wine and Beer HTML
RTG:107 - Deleted April 2006  
RTG:108 - Extended Warranty Insurance HTML
RTG:109 - Tax Exemptions for Farmers HTML 
HTML continued
RTG:110 - Fire Fighting Equipment HTML
RTG:111 - Deleted January 1998  
RTG:112 - Deleted April 1991  
RTG:113 - Deleted September 2000  
RTG:114 - Real Property Rentals HTML
RTG:115 - Mobile and Modular Homes HTML
RTG:116 - Tax Application For Computer Hardware and Software HTML
RTG:117 - Motor Vehicle Receipts and G.S.T. HTML
RTG:118 - Deleted February 1991  
RTG:119 - Revenue Tax (PST)/GST Application for Contractors HTML
RTG:120 - Tax Exempt Goods for Commercial Fishermen HTML
RTG:121 - Environment Tax HTML
RTG:122 - Farm and Garden Supplies HTML
RTG:123 - Carpet Dealers and Revenue Tax (PST) HTML
RTG:124 - Meal Replacement Products HTML
RTG:125 - Advertising and Promotional Services HTML
RTG:126 - Deleted October 2010  
RTG:127 - Flea Market Vendors HTML
RTG:128 - Tax Application - Accommodation Charges HTML
RTG:129 - Environment Tax - "New" Tire Definition Revised HTML
RTG:130 - Computer Program Access Fees HTML
RTG:131 - Tax Application on Coupons HTML
RTG:132 - Fabric and Accessories HTML
RTG:133 - Deleted July 1994  
RTG:134 - Deleted July 1994  
RTG:135 - Snack Foods HTML
RTG:136 - Appraisals For Private Motor Vehicle Sales HTML
RTG:137 - Tax Application - Services HTML
RTG:138 - Tax Application on Federal Government Contracts HTML
RTG:139 - Maintenance Contracts - Warranties - Guarantees HTML
RTG:140 - Application of Sales Tax on Sales by Service Clubs HTML
RTG:141 - Sales Tax Applications for Launderers and Drycleaners HTML
RTG:142 - Sales Tax Information for Photographers/Photo Engravers HTML
RTG:143 - Repairs to Leased And/Or Rented Vehicles HTML
RTG:144 - Tax Application on Internet Services HTML
RTG:145 - Tax Exempt Goods For Aquaculturists HTML
RTG:146 - Tax Exempt Goods For Silviculturists HTML
RTG:147 - Deleted April 2001  
RTG:148 - Telecommunication Services HTML
RTG:149 - Pet Grooming Services HTML
RTG:150 - Tax Information for Automobile Dealers HTML
RTG:151 - Administration Fees On Delayed Payment Sales HTML
RTG:152 - Motor Vehicle Repairs HTML
RTG:153 - Revenue Tax Exemptions to Manufacturers/Producers HTML
RTG:154 - Prorate Tax Guide - Information for Interjurisdictional Motor Carriers HTML
RTG:155 - Sales to Interjurisdictional Motor Carriers HTML
RTG:156 - Tax Exempt Packaging Materials HTML
RTG:157 - Food and Beverages HTML
RTG:158 - Sales Tax Information For Service Stations And Garages HTML
RTG:159 - General Instructions for Vendors HTML
RTG:160 - Application of Revenue Tax to Green Fees HTML
RTG:161 - Application of Revenue Tax to Fees Charged to Play Miniature Golf HTML
RTG:162 - General Instructions for Contractors HTML
RTG:163 - Classroom Supplies Exempt from Revenue Tax (PST) HTML
RTG:164 - Renewable Energy Equipment Tax Exemption HTML
RTG:165 - Water and Energy Conservation Devices HTML
RTG:166 - Deleted November 2006  
RTG:167 - Payment of Revenue Tax on the Purchase of Used Motor Vehicles From Used Motor Vehicle Dealers HTML
RTG:168 - Revenue Tax Exemption for the Province of Prince Edward Island HTML
RTG:169 - New Motor Vehicle Dealers - Own-Use Motor Vehicles HTML
RTG:170 - Use of Tax Exempt Machinery and Equipment in Publicly Tendered Work HTML
RTG:171 - Car Wash Operations HTML
RTG:172 - Medical Equipment and Appliances HTML
RTG:173 - Licensing Fees on Entertainment Devices HTML
RTG:174 - Portable Toilets HTML
RTG:175 - Farming Income HTML
RTG:176 - Application of Revenue Tax to Refrigeration Equipment HTML
RTG:177 - Pet Food and Livestock Feed HTML
RTG:178 - Laundromats HTML
RTG:179 - Sawmills HTML
RTG:180 - Municipalities HTML
RTG:181 - The Application of Revenue Tax (PST) to Swimming Pools and Hot Tubs HTML
RTG:182 - The Application of Revenue Tax to Veterinary Services HTML
RTG:183 - Used Motor Vehicle Dealers - Own-use Motor Vehicles HTML
RTG:184 - Payment of Revenue Tax (PST) on Out-of-Province Purchases HTML

 

Switch to Active Revenue Tax Guides

 

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.

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