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Provincial Sales Tax Rebate Program Description

...working with the agriculture industry to protect the quality of our Island water...

The Program for provincial sales tax rebate for building supplies used in the construction of farm structures with environmental benefit is designed to assist producers in making their farm operations more productive and sustainable, while achieving compliance with any new or existing environmental protection legislation. The program will provide a rebate of provincial sales tax for building supplies used in the construction of identified farm structures with environmental benefit.

This program is an important component of the Sustainable Resource Policy which is based on the belief that the quality of life in this province largely depends on the sustained quality of our land and water resources. The objective of the Policy is to ensure the health of the environment, the vitality of the economy and the well-being of all Islanders. Government recognizes that agriculture is our lead economic sector and that we all need to work together to build a better future. Sustainable farming practices will ensure our environment is protected, and that our economy continues to thrive. This program recognizes that environmental structures provide benefit beyond the farm gate to all Islanders.

The rebate of provincial sales tax on building supplies used in the construction of farm structures with environmental benefit reflect the Department’s commitment to the Sustainable Resource Policy.


This program is effective August 14, 2003. Invoices/eligible costs dated prior to August 14, 2003 will not be eligible.


A rebate on the provincial sales tax paid for building supplies used in the construction of identified farm structures with environmental benefit will be available to farmers who meet the conditions set out in the eligibility criteria.

Technical assistance to carry out sustainable on-farm practices will be provided by the Department of Agriculture.

Technical assistance to complete an Environmental Farm Plan will be provided through the Environmental Farm Plan Coordinating Committee.



  1. The applicant must hold a valid REVENUE TAX EXEMPTION PERMIT.
  2. An Environmental Farm Plan (EFP) must be completed for all agricultural land owned by the applicant. The EFP technician must certify that the practices for which the rebate is requested have been identified in the applicant’s EFP Action Plan.
  3. Applicants must be in compliance, or actively in the process of complying with, environmental legislation and guidelines including:




  1. The rebate will be provided on a claim basis. The Request for Refund of Revenue Tax (PST) form is available from Taxation and Property Records, Provincial Treasury, any Access PEI location, or at
  2. All original invoices, receipts and supporting documentation must be submitted with the completed form upon satisfactory completion of the project.
  3. All practices must be carried out to an acceptable standard. Applicants are responsible for acquiring the necessary permits.
  4. Costs submitted MUST be invoiced directly to the applicant.
  5. The tax rebate on supply and install contracts on which PST was not charged to the applicant will be calculated at 4% of the total amount invoiced and paid.
  6. Eligibility will be determined according to the standards as outlined under the Canada Prince Edward Island Agriculture Stewardship Program applicable at the date of application.



A PST rebate would be available on the following identified structures/materials:

Manure Storages and Covers concrete, rebar, lumber, steel, hardware supplies
Pesticide Storages concrete, rebar, lumber, steel, hardware supplies, related electrical costs
Petroleum Storage tanks, dispensing equipment, related electrical costs
Milk House Waste Management System septic tank, related plumbing costs
Silage Effluent Containment concrete and rebar
Cattle Feedlots concrete floor and roof
Greenhouse Spill Containment curbed concrete pad for nutrient media
Composting facilities to include:
Deadstock composting,
Fruit and Vegetable composting, and
Manure Treatment composting infrastructure
concrete, rebar, steel, lumber, hardware supplies

Additional information may be obtained

  • Sustainable Agriculture Resources
    Department of Agriculture
  • George Piercey, Sustainable Agriculture Resources,
    Department of Agriculture
  • Kathy Toole, Taxation and Property Records
    Provincial Treasury
  • Agriculture Information Desk
    Department of Agriculture
    1-866-PEI-FARM (734-3276)


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