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Project Addressing Red Tape (ART) is a government-wide initiative of the Province of Prince Edward Island to streamline processes to increase PEI’s economic and business competitiveness without compromising public health, safety or the natural environment.

This Guide provides general descriptions of the temporary recapture of input tax credits (RITC) requirement that will apply as a result of the introduction of the Harmonized Sales Tax (HST) in Prince Edward Island (PEI).  The RITC requirement will be proposed to be implem