• VD-358 - Quebec Sales Tax Rebate for Employees and Partners.

If, for a particular taxation year, you were an employee or a member of a partnership, you may, under certain conditions, obtain a Québec sales tax (QST) rebate for the expenses you deducted in the calculation of business income or employment expenses and deductions.

You may also, under certain conditions, claim a rebate of the QST applicable to the professional dues that you included in your income tax return or could have included in your return if all of the income from your employment or the operation of your business had not been excluded or deductible in the calculation of your taxable income.

This rebate also applies to the QST you paid on a musicalinstrument you use to earn employment income. Claim the QST rebate on line 459 of your Quebec provincial tax return.

If the QST rebate is for your expenses, include the rebate in your income for the year you received it. Report the amount on line 104 of your federal tax return.

If the QST rebate is for a vehicle or musical instrument you bought, it will affect your claim for capital cost allowance in the year you receive the rebate. If this applies to you, reduce the capital cost of your vehicle or musical instrument by the amount of the rebate. Do not include the rebate on line 104 of your federal tax return.

To claim the rebate, complete form VD-358-V, Québec Sales Tax Rebate for Employees and Partners.

Useful links:

IN-118-V Employment Expenses
IN-203 General Information Concerning the QST and the GST/HST