General information

General information

Prince Edward Island sales tax credit

The Prince Edward Island sales tax credit (PEISTC) is a non-taxable amount paid to help offset the increase in sales tax for households with low and modest incomes. This amount is combined with the quarterly federal GST/HST credit payment. For more information including payment amounts, go to cra-arc.gc.ca/bnfts/rltd_prgrms/prnc-eng.html.

You do not need to apply for the GST/HST credit, or the PEISTC. When you file your income tax and benefit return, the Canada Revenue Agency (CRA) will determine your eligibility and tell you if you are entitled to receive the credit.

File your return - To ensure timely delivery of your payments, you (and your spouse or common-law partner) need to file your 2016 income tax and benefit return(s) by April 30, 2017. The information you give on your return(s) will determine what amount you will be entitled to receive starting in July 2017.

This credit is fully funded by the Province of Prince Edward Island. For more information, call the CRA at 1-800-387-1193.

For more information

If you have questions about Prince Edward Island tax and the low-income tax reduction, visit the CRA website at cra.gc.ca or call the CRA at 1-800-959-8281.

To get forms, go to cra.gc.ca/forms.

Completing your Prince Edward Island form

All the information you need to complete Form PE428, Prince Edward Island tax and credits, is included on the following pages. You will find two copies of Form PE428 in this book. Complete one copy of the form and attach it to your tax return.

The terms spouse and common-law partner are defined in the General Income Tax and Benefit Guide.

The term end of the year means December 31, 2016, the date you left Canada if you emigrated in 2016, or the date of death for a person who died in 2016.

Tax Tip
You should calculate your federal tax first since many rules for calculating Prince Edward Island tax are based on the federal Income Tax Act.