Tax and Land Information Website
Each year thousands of tires that are discarded by their owners and stored in land fill sites cause a potential environmental hazard.
The Government of Prince Edward Island is committed to protecting the environment today and for future generations. The government instituted an environment tax in April 1991. The authority to impose and collect environment tax is provided by the Environment Tax Act.
The Environment Tax Act requires the consumer to pay, at the time of purchase, a tax of:
$4.00 for each pneumatic (air filled) tire that has a rim size of 43.18 centimetres (17 inches) or less, or
$11.25 for each pneumatic (air filled) tire that has a rim size greater than 43.18 centimetres (17 inches).
Every retailer of tires sold in the province for the first time (including motor vehicle dealers) is required under the Environment Tax Act to obtain a "Certificate of Registration" (for environment tax) by submitting an Application for Registration to Collect Environment Tax form. The vendor is responsible for collecting and remitting the environment tax. Vendors are required to report on a quarterly basis with the quarterly return and environment tax payments due on the 20th day of the month immediately following the period covered by the Environment Tax Return.
Request for Refund of Environment Tax
Printable version of this form [42 KB PDF File]