Harmonized Sales Tax (HST)

As of April 1, 2013, the harmonized sales tax (HST) replaced the previous combination of the provincial sales tax (PST) and the goods and services tax (GST) in Prince Edward Island. The HST is administered by the Canada Revenue Agency (CRA).  

This section provides links to key information on the implementation of HST for Prince Edward Island.

What is Harmonized Sales Tax (HST) and how does it apply to Prince Edward Island?

The Harmonized Sale Tax (HST) replaced the previous combination of the provincial sales tax (PST) and the goods and services tax (GST) in Prince Edward Island. HST is a tax administered by the federal government through the Canada Revenue Agency

If you have specific questions on how the HST applies to you or your business or whether a good or service is taxable under the HST, you can contact the Canada Revenue Agency at 1-800-959-5525 for assistance.

What is the HST rate for Prince Edward Island?

Effective October 1, 2016, the Province of Prince Edward Island increased the provincial component of the harmonized sales tax (HST). The HST rate consists of the provincial component of 10 per cent and the federal component of 5 per cent for a combined rate of 15 per cent. 

See General Transitional Rules for the change from 14 per cent to 15 per cent. 

Refer to Canada Revenue Agency for assistance with the application of HST in PEI.

What Canada Revenue Agency publications would help me understand the implementation of HST for Prince Edward Island?

What province of Prince Edward Island guides and notices would help me understand the implementation of HST for Prince Edward Island?

Are there formal agreements between the Government of Canada and the Province of Prince Edward Island with respect to the implementation of a harmonized sales tax (HST) which combines the federal goods and services tax (GST) and the provincial sales tax (PST)?

Human Resources Agreement (HRA):

A Harmonized Sales Tax Human Resources Agreement (HRA) has been recently signed between the Canada Revenue Agency and the Government of Prince Edward Island.

Comprehensive Integrated Tax Coordination Agreement (CITCA):

A Comprehensive Integrated Tax Coordination Agreement (CITCA) (8 Mb) regarding the implementation of the Harmonized Sales Tax (HST) in Prince Edward Island was signed on November 26, 2012 between the Government of Canada and the Province.

Memorandum of Agreement:

A Memorandum of Agreement (MOA) (3.6 Mb) regarding the implementation of the Harmonized Sales Tax (HST) in Prince Edward Island was signed on May 30, 2012 between the Government of Canada and the Province. The MOA (3.6 Mb) allows for more detailed negotiations to begin on the terms of implementation of the HST in PEI.

 

Disclaimer: 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.
Published date: 
June 29, 2017