You can claim a rebate of the Québec sales tax (QST) if you meet the following conditions:

• Your employer or the partnership of which you are a member is registered for the QST (note that your employer must not be a listed financial institution).
• You were an employee or a member of a partnership during the year covered by the claim.
• You paid QST on work-related expenses.
• Your expenses are deducted on line 164 (business income) or on line 207 (employment expenses and deductions) of your return.

You can also claim a rebate of the QST if you entered an amount for professional dues on line 397.1 of your return.

For more information, consult the instructions for line 459 in the guide to the income tax return (TP-1.G-V).