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Retail Sales Tax (RST)

As part of the implementation of the harmonized sales tax (HST), the Province has enacted a new Retail Sales Tax Act effective April 1, 2013.  The Retail Sales Tax Act, provides for a new Retail Sales Tax (RST) at a rate of 15% (14% prior to October 1, 2016) levied on the private transfer of designated property for use in Prince Edward Island.  The RST is payable by the purchaser or recipient of the designated property unless the transfer is specifically exempt from the RST under the Retail Sales Tax Act or Regulations.

In general terms, designated property means vehicles, boats and aircraft.

For quick reference, RTG:198 Application of Prince Edward Island Retail Sales Tax to the Purchase of Designated Property provides a details of the application of the new RST.

Details on the specific aspects of the retail sales tax (RST) can also be accessed via the links given below.


Retail Sales Tax on Designated Property:

 

RST Details:

 

RST Exemptions:

 

RST Refunds:

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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