La taxe de vente harmonisée (TVH) consiste en une taxe de vente provinciale de 10 % et une taxe sur les produits et services (TPS) fédérale de 5 %, pour un taux combiné de 15 %. Elle est payée au point de vente par les consommatrices et consommateurs. Les renseignements sur les...
All resident and non-resident financial corporations operating a permanent establishment within the province are required to pay Financial Corporation Capital Tax on its taxable capital. The Financial Corporation Capital Tax Act defines a financial corporation as a bank, trust...
RTG: 198 Application of Prince Edward Island Retail Sales Tax to the Purchase of Designated Property
This section provides information on eligibility for a waiver of Retail Sales Tax, on the private transfer of boats, for commercial fishers. What requirements must be met for a Retail Sales Tax exemption on the private transfer of boats by commercial fishers? Boats purchased by...
This section provides information on eligibility for a waiver of Retail Sales Tax on the private transfer of designated property for First Nation individuals. What requirements must be met for the Retail Sales Tax First Nations exemption? Vehicles and other designated property...
This section provides information on eligibility for a waiver of Retail Sales Tax where the designated property has been acquired as part of a marriage breakdown. What requirements must be met for the Retail Sales Tax marriage breakdown exemption? A person is exempt from paying...
This section provides information on eligibility for a waiver of Retail Sales Tax where designated property has been acquired though an inheritance. What requirements must be met for the Retail Sales Tax inheritance exemption? Vehicles and other designated property are not...
This section provides information on the application of Retail Sales Tax where the private transfer of a vehicle meets the requirements of a family transfer. In order to qualify as a family transfer what requirements must be met? In order to qualify for the family transfer...
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...