459 – QST rebate for employees and partners
If you were an employee or a member of a partnership in 2024, you can, under certain conditions, obtain a Québec sales tax (QST) rebate for the expenses you are deducting on line 164 or 207.
Your employer or the partnership of which you are a member must be registered for the QST. Note that you cannot claim the rebate if your employer is a listed financial institution.
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.