Housing in Prince Edward Island

The HST at 14% (composed of the 5% federal part and the 9% provincial part) generally applies to a taxable sale by a builder of newly constructed or substantially renovated housing in Prince Edward Island where both ownership and possession of the housing are transferred to the purchaser, under the agreement for the sale, after March 2013.

However, the HST does not apply to a grandparented sale of newly constructed or substantially renovated housing. The grandparenting rule generally applies to certain housing agreements that were entered into before June 19, 2009. GST at 5% applies to these sales.

The following rebates may be available, in addition to any federal housing rebates if all of the conditions for claiming each rebate are met.

Forms and publications

• GST/HST NOTICE279, Harmonized Sales Tax for Prince Edward Island (P.E.I.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I.
• GST/HST Info Sheet GI-144, Harmonized Sales Tax: Purchasers of New Housing in Prince Edward Island

Date modified:

2014-11-07