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Contractor's Return for Remitting Revenue Tax (PST)

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The information provided below is presented for historical reference only.

 

Once a contract is awarded, there are two forms that contractors must complete and return:

 

The Report on Contracts and Subcontracts form outlines the nature and dollar value of subcontracts issued by a General Contractor for a specific project. This information is then used to determine the General Contractor's portion of the contract.

The Non-Resident Contractor's Supplementary Return is completed by non-resident contractors (i.e. contractors that do not reside in PEI) who are reporting and remitting revenue tax (PST) on taxable goods, on which PEI tax has not been paid, for a specific reporting period of a project.

PEI contractors use the Revenue Tax (PST) Self-declaration form, or, if registered as a vendor for PST purposes, the "Tax on Purchases" section of the Vendor Return form to report and pay tax due on purchases of materials and other taxable goods.

See the attached schedule of PST responsibilities of general contractors and sub-contractors.


Please Note: Contractors that had construction materials in inventory on March 31, 2013
on which PST has been paid may be eligible for the Transitional PST Inventory Rebate

 

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

Report on Contracts and Sub-contracts
  (PDF)     
Contractor's Supplementary Return
  (PDF)     

Service Location

Charlottetown
Shaw Building
Map


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