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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.

 

 

Below is a list of Revenue Tax Guides (RTGs) that provide additional details on the application of revenue tax within Prince Edward Island.

The guides are in PDF format 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:185 -     Implementation of the Harmonized Sales Tax in Prince Edward Island (General Transitional Rules)  
RTG:186 -   Temporary Recapture of Certain Provincial Input Tax Credits  
RTG:187 -   Streamlined Accounting Methods  HTML
RTG:188   Supplies of Taxable Property and Services to Prince Edward Island Government Entities  HTML
RTG:189 -   Transitional PST Inventory Rebate  HTML
RTG:190 -   Prepare for the HST: Returned or Exchanged Goods  HTML
RTG:191 -   Public Service Bodies  HTML
RTG:192 -   Prepare for the HST: Accounting and System Changes  HTML
RTG:193 -   Prepare for the HST: Important Dates to Remember  HTML
RTG:194 -   Winding Down the Prince Edward Island Revenue Tax  HTML
RTG:195 -   Interjurisdictional Motor Carriers GST/PST to HST Transition Information  HTML
RTG:196 -   Vendor Registration Certificates  HTML
RTG:197 -   Point-of-Sale Rebates for Prince Edward Island HST  HTML
RTG:198 -   Application of Prince Edward Island Retail Sales Tax to the Purchase of Designated Property  HTML
RTG:199 -   Final Supplemental PST Return and Applicable Extensions  HTML
       

 

All of the historical Revenue Tax Guides (RTGs) that applied to the former Revenue Tax (PST) are still available in the Historic PST Information section.

 

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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