Environment Tax Notice 103: General Instructions for Vendors
This notice is prepared to assist vendors registered under the Environment Tax Act to meet their obligations in relation to the collection and remittance of environment tax.
This notice is prepared to assist vendors registered under the Environment Tax Act to meet their obligations in relation to the collection and remittance of environment tax.
Effective April 10, 1991 the Province introduced an environment tax on all new pneumatic tires purchased or consumed in Prince Edward Island. This Environment Tax Notice outlines the application of the tax and the procedures for collecting and remitting the tax.
The purpose of this notice is to provide vendors with information on the application of environment tax (tire tax) to purchases of tires by First Nation individuals.
The definition of a “new tire” was revised in June 1992. The revised definition of a "new tire” states that a tire is considered to be new until after its first purchase at a retail sale in the province.
Under the Canada-Prince Edward Island Comprehensive Integrated Tax Coordination Agreement (CITCA), PEI has agreed that, effective April 1, 2013, all PEI government departments, agencies, boards, commissions and Crown corporations will pay HST on their purchases of taxable prop
A point-of-sale rebate of the PEI component of the HST paid on heating oil, children’s clothing, children’s footwear and books will be provided.
This guide provides information on the point-of-sale rebate of the nine per cent PEI component of the HST.
Effective April 1, 2013, the Province has harmonized its sales tax with the federal goods and services tax.
On April 1, 2013, Prince Edward Island implemented the harmonized sales tax (HST) at a rate of 14 per cent - combining the existing five per cent federal goods and services tax (GST) with a nine per cent PEI component. This guide provides information on the streamlined ac
Transitional rules are required to determine which tax rate will apply to transactions that straddle the October 1 implementation date.
Public Sector Pension Plan (PSPP) The Public Sector Pension Plan (PSPP) provides pension benefits for all permanent employees of the Participating Employers. The Minister of Finance is responsible for the administration of the PSPP and has delegated the day-to-day administrative...