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Revenue Tax - Medical Equipment Suppliers
Provincial Treasury
Last Verified:
2005-10-07
The Taxation and Property Records Division of the Provincial Treasury, will provide information on Provincial Sales Tax pursuant to the P.E.I. Revenue Tax Act and regulations for exemption of certain medical equipment and supplies.
Eligibility Criteria
Those involved in purchasing and selling medical equipment and supplies include: Home Health Centres, drug stores, hospitals, medical clinics, senior citizen's homes, private nursing homes, and manors.
Summary
The Revenue Tax Act and regulations specifically provide for the exemption of certain medical and health equipment and supplies. These include:
- dentures, dental and optical appliances (when purchased on the prescription of a dentist, optometrist or medical practitioner);
- artificial limbs, orthopedic appliances and equipment designed solely for the use of the physically handicapped;
- hearing aids;
- drugs and medicines(when purchased on the prescription of a medical practitioner, dentist or veterinarian);
- and orthopedic appliances and equipment including footwear when purchased on the prescription of a physician or by amputees and polio victims.
For purposes of the Revenue Tax Act and Regulations, the term "prescription" refers to a limited number of items:
- dentures, dental and optical applicances;
- orthopedic footwear; and,
- prescription drugs and medicines.
Prescription drugs and medicines are those that must be purchased on a prescription by a medical practioner, dentist or veterinarian pursuant to the Federal Food and Drug Act. Prescriptions for hospital beds and other taxable equipment and supplies does NOT allow the consumer to purchase these items exempt of PST.
A list of equipment and supplies, exempt from provincial sales tax, as well as a list of taxable items is available at http://www.gov.pe.ca/infopei/onelisting.php3?number=20039
Prince Edward Island Contact(s):
Kathy
Toole
Tax Administration Supervisor
Provincial Treasury
Shaw Building
P.O. Box 2000
Charlottetown, Prince Edward Island
C1A 7N8
Telephone: (902) 569-7542
Fax: (902) 368-6164
E-mail: katoole@gov.pe.ca
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