News and Insights

PEI Releases Several Revenue Tax Guides Relating To Specific Persons

Tax Development Feb 28, 2013

With the implementation of the HST in Prince Edward Island (“PEI”) set to take effect on April 1, 2013, the government of PEI has released a number of Revenue Tax Guides (RTGs) addressing specific situations and industries.

RTG 188, “Supplies of Taxable Property and Services to Prince Edward Island Government Entities” specifies that, as per the Canada-Prince Edward Island Comprehensive Integrated Tax Coordination Agreement, all PEI government departments, agencies, boards, commissions and Crown corporations will pay HST effective April 1, 2013 in accordance with the general transitional rules.

RTG 191, “ Public Service Bodies” provides guidance to such organizations in preparation for the introduction of the HST and in the understanding of specific provisions that will apply to public service bodies (“PSB”) under the new HST.  The guide provides a brief overview of the particulars of the GST/HST system in relation to PSBs and is consistent with information already provided by the Canada Revenue Agency.  However, it does add a PEI-specific example to illustrate how a rebate may apply to a PEI PSB.  Because of its brevity in comparison to the extensive information published by the CRA, it may be a better place to start for PSBs.

RTG 196, “Vendor Registration Certificates” addresses the status of the certificates after the implementation of the HST.  Revenue Tax vendors are requested to maintain their certificates, together with their business records, as required.  Environment Tax vendors are asked to continue to use their certificates until replacements are made available under the Environment Tax Act.