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Self Declare PST on Taxable Goods

 

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.

 

 


If you are an individual or business who purchased or brought in taxable goods from another province or country for consumption or use in Prince Edward Island prior to April 1, 2013, you are responsible for the payment of Prince Edward Island revenue tax (PST) on your purchases. 

This does not apply to taxable goods purchased or brought in from another province or country for consumption or use in Prince Edward Island after to March 31, 2013

Even if you paid HST or another province's PST at the time of purchase, you must pay Prince Edward Island revenue tax (PST) when the goods are brought into this province.  It is your responsibility as a PEI consumer to report and pay the applicable Prince Edward Island tax due. Tax payments initiated by an individual, rather than through assessment by Taxation and Property Records, may be made without penalty or interest. If you have made purchases out-of-province and have not yet remitted the revenue tax (PST) due, complete and submit the Self-declaration of Revenue Tax form.

RTG:184 - Payment of Revenue Tax (PST) on Out-of-Province Purchases provides additional details on remitting revenue tax (PST) on out-of-province purchases.


Publications:


A French version of the form listed below can be found on the Formulaires page.

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

Revenue Tax (PST) Self-declaration
  (PDF)     

Service Location

Charlottetown
Shaw Building
Map


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