Line 51 – Prince Edward Island surtax

Line 51 – Prince Edward Island surtax

You have to pay a surtax of 10% if the amount on line 50 is more than $12,500.

Prince Edward Island low-income tax reduction ▼

You can claim this tax reduction if you were a resident of Prince Edward Island on December 31, 2015, and any of the following conditions applied to you:

If you had a spouse or common-law partner on December 31, 2015, you and your spouse or common-law partner have to decide which one of you will claim this low-income tax reduction for your family. Any unused amount can be claimed by the other spouse or common-law partner on their Form PE428.

You cannot claim this tax reduction if on December 31, 2015, you were confined to a prison or a similar institution and were there for a total of more than six months during 2015.

Also, you cannot claim the tax reduction for a person who died in 2015.