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Revenue Tax (PST) Refund

 

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.

 

 

Prior to introduction of the HST on April 1, 2013, if a person has paid revenue tax (PST) in error, or has paid PST in excess of the amount payable, a refund shall be paid to that person if an application (Request for Refund of Revenue Tax (PST)) is made and received by Taxation and Property Records Division within four years of the date the overpayment was made.

If a person pays PST on or after April 1, 2013 that is paid in error or in excess of the PST payable a refund shall be paid if an application is made to Taxation and Property Records Division on or before March 31, 2017.

The Revenue Tax Act and Regulations also provide for additional PST rebates to certain groups, or under particular circumstances.  Additional information on a few of these PST rebates is given below.

Hybrid Vehicle Tax Incentive:
Prior to April 1, 2013, the Province of PEI offered  a PST rebate of up to $3000 on hybrid vehicles purchased or leased between March 30, 2004 and March 31, 2013.  After paying the provincial sales tax on a hybrid vehicle, the owner can submit a Request for Refund of Revenue Tax (PST) form with the original receipts.

Guide for Religious Organizations:
A brochure is available to assist religious organizations that are requesting PST refunds on capital expenses made prior to April 1, 2013.

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.

Forms

Request for Refund of Revenue Tax (PST)
  (PDF)     

Service Location

Charlottetown
Shaw Building
Map


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