Energy Efficiency
Provincial Sales Tax (PST) Exemption
There is a PST exemption on small-scale renewable energy equipment with a rating of 100 kilowatts or less (100 kilowatts = 340,000 BTUs). Items which are exempt from provincial sales tax include:
- wind energy generating systems
- biogas energy generating systems
- ground-source or geothermal heat pump energy generating systems
- solar thermal energy collection systems
- solar photovoltaic energy collection systems
- drain water heat recovery energy collection devices
The PST exemption on small-scale renewable energy equipment is retroactive to April 8, 2005. If you have purchased an item since April 8, 2005 and paid PST, you can request a tax rebate by completing the Request for Refund of Revenue Tax form. You must attach the original invoice or receipt. It will take about six weeks to receive the rebate.
For more information on the PST exemption on renewable energy equipment, contact Provincial Treasury, Taxation and Property Records, at (902) 569-7542.
Forms
Request for Refund of Revenue Tax (PST)
Printable version of this form
[804 KB PDF File]
This information has been taken from www.gov.pe.ca