VD- 358: Québec Sales Tax Rebate for Employees and Partners

What’s in this article?

 

What is this?

If you are an employee or member of a partnership, you can use form VD-358 to apply for a Québec Sales Tax (QST) rebate paid on certain expenses. You can claim a QST rebate on expenses that you are deducting from your business income (line 164), employment expenses (line 207), or in certain cases from union, professional, or other dues (line 373).

The total QST rebate calculated on form VD-358 transfers to your income tax return. You must complete this form and enclose it with your income tax return within four years after the end of the calendar year in which you incurred the expenses

To claim a rebate on GST/HST, complete the federal form GST370: Employee and partner GST/HST rebate application.

 

Am I eligible?

If you are an employee or a partner and want to apply for a QST rebate, complete form VD-358. You can claim a QST rebate if:

  • You paid QST on certain expenses you paid and are deducting these expenses on line 164, 207, or 373 of your income tax return;
  • Your employer or partnership is registered for QST; and
  • Your employer is not listed as a financial institution.

If you are an employee or a partner, certain work-related expenses you paid entitle you to the QST rebate. These include travel expenses, cost of supplies, entertainment expenses, and more. Click this link for more information on types of expenses on which you can claim a QST rebate.

If you are entitled to a QST rebate, you can claim the rebate on union, professional, or other dues paid if you meet both of the following conditions:

  • The dues paid are related to your employment; and
  • The income you earned from this employment does not entitle you to a deduction for an Indian on line 293 or miscellaneous deductions on line 297 (point 3, 4, 5, 6, 7, 9, 12, 14, 18, 19 or 23).

 

Where do I claim this?

Follow these steps in H&R Block’s tax software to file your 2015 taxes:

Important: Before you begin, ensure that you told us that you lived in QUÉBEC on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

Once you have confirmed your residence location, complete form VD-358-V by following these steps:

  1. Click the PREPARE tab.
  2. Click the YOUR YEAR IN REVIEW icon. You will find yourself here:
  3. Click the checkbox labelled I was employed.
  4. Scroll to the bottom of the page and click Continue.
  5. You will find yourself on the PREPARE tab, under the EMPLOYMENT
    icon.
  6. Under the CREDITS AND REBATES heading, click the checkbox labelled Québec sales tax rebate for employees and partners (VD-358-V).
  7. Scroll to the bottom of the page and click Continue.

When you arrive at the page for form Québec sales tax rebate for employees and partners (VD-358-V), enter your information into the tax software.

 

Where can I learn more?