459 – QST rebate for employees and partners
If you were an employee or a member of a partnership in 2018, you can, under certain conditions, obtain a Québec sales tax (QST) rebate for the expenses you are deducting on line 164 or 207.
You can also, under certain conditions, obtain a rebate of the QST applicable to the professional dues that you are claiming on line 397.1. This is also the case for the dues you could have claimed on line 397.1 had all of your employment income (or your business income from a partnership of which you were a member) not been excluded or deductible in the calculation of your taxable income.
If you are entitled to a rebate for expenses that you are deducting on line 207, see point 4 in the instructions for line 107.
Québec Sales Tax Rebate for Employees and Partners (VD-358-V)