QST 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.

How to claim the rebate

To claim the rebate, you must complete form VD-358-V, Québec Sales Tax Rebate for Employees and Partners, and enclose it with your income tax return.