News and Insights

Prince Edward Island Revenue Tax Guide RTG 157, “Food and Beverages”

Tax Development Jan 13, 2008

Prince Edward Island has renamed and completely rewritten this RevenueTax Guide on food and beverages. This guide now includes threedifferent listings of taxable food and beverages: taxable food andbeverages; prepared food products; and foods products supplied by aneating establishment. Additions to the items considered to be taxablefood and beverages are non-alcoholic malt beverages, carbonatedbeverages, candies and prepared meals and food products. This guide nowalso indicates that purchases of food by elementary and secondaryschool students in a school cafeteria, excluding food obtained from avending machine, are exempt from PST.