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Revenue Tax (PST)
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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. |
On April 1, 2013 the provincial revenue tax (PST @10%) and the goods and service tax (GST @ 5%) were replaced in Prince Edward Island by the harmonized sales tax (HST). The HST tax rate is 14% and is a combination of a provincial portion (at 9%) and a federal portion (at 5%).
During the sitting of the Legislative Assembly in the fall of 2012, amendments to the Revenue Tax Act were passed which, effective April 1, 2013, remove the requirement for businesses to charge, collect and remit the PST.
There are a number of provisions of the Revenue Tax Act that will remain in force for a period of time as the administration of the PST is wound down. The links listed below provide additional information on both the current and historical application of the PST in Prince Edward Island.
The Harmonized Sales Tax (HST):
Historical PST Information:
Revenue Tax Guides and Notices
Collecting and Remitting Revenue Tax (PST)
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Making Revenue Tax (PST) Payments
PST filings and payments can still be made after April 1, 2013
Revenue Tax Refunds & Rebates
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Revenue Tax (PST) Refund
PST refunds are still available after April 1, 2013 for PST that has been paid in error or as otherwise provided for under the Revenue Tax Act, Revenue Administration Act and Regulations. -
Transitional PST Inventory Rebate
A rebate is available for construction materials purchased prior to April 1, 2013 (on which PST was paid), that were held in inventory and subsequently used in real property contracts (on which HST was paid) to repair or improve residential complexes.
Other Revenue Tax (PST) Information
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