Retail Sales Tax Exemption - Settler's Effects
This section provides information on the application of Retail Sales Tax when designated property brought into the province meets the definition as settlers effects as set out in the Regulations to the Retail Sales Tax Act.
What criteria must be met in order to qualify for the settler’s effects exemption?
In order to qualify for the settlers effects exemption from the RST the following criteria must be met:
- The person must be an individual or joint individuals moving to PEI and taking up residence immediately after residing outside the province;
- The designated property must be for personal use and not for any commercial purpose;
- An individual who is not a student must have resided outside the province for a period of not less than 6 consecutive months;
- An individual who is a student must have resided outside the province for a period of not less than 3 consecutive months;
- The designated property must have been owned and used by the settler for a period of at least 30 days prior to taking up residence in the province; and
- The designated property must be brought into the province within 6 months of taking up residence in the province.
Who should I contact if I have questions about the Retail Sales Tax Settler’s Effects Exemption?
Taxation and Property Records
Phone: (902) 368-4070
Fax: (902) 368-6164