If you’re an employee or a member of a partnership, you can use the VD-358-V form to claim the Québec Sales Tax (QST) rebate on certain work-related expenses you paid in 2018 (like travel, entertainment, and supplies). The VD-358-V is similar to the federal GST370: Employee and partner GST/HST rebate application, which is used to claim a rebate on GST/HST.
You can claim the QST rebate if:
- Your employer or partnership is registered for QST
- Your employer isn’t listed as a financial institution (such as a bank, credit union, an insurer, etc.)
- You paid QST on expenses you’re deducting, like business income, employment expenses, or professional dues
For the QST rebate on professional dues or dues paid to an artists' association, make sure:
- The dues you’ve paid are related to your employment
- The income you’ve earned doesn’t entitle you to the deduction for an Indian or other miscellaneous deductions (refer to point(s) 3, 4, 5, 6, 7, 9, 12, 14, 18, 19, or 23)
Note: You can’t claim a QST rebate for the personal portion of expenses you paid.
Important: Before you complete the VD-358-V page, be sure to enter your work-related expenses on the applicable page in H&R Block’s tax software. Depending on whether you’re an employee or a partner, you’ll need to complete one of the following pages:
Page to complete in the software before completing the VD-358-V page
(and your employer is a GST/HST registrant)
Note: All of the above forms are combined with the federal T777: Employment expenses form in H&R Block’s tax software.
A member of a partnership that’s a GST/HST registrant and you paid for eligible expenses which included the GST/HST
What expenses are eligible for a QST rebate?
There are several types of eligible work-related QST expenses, including:
- Travel expenses (meals, beverages, accommodation, transportation)
- Entertainment expenses (meals and beverages, tickets)
- Cost of supplies (postage, telephone charges, cell-phone charges, internet connection charges)
- Equipment rental cost
- Musical instruments and eligible work tools (maintenance costs, rental cost, purchase price)
- Motor-vehicle expenses (fuel, maintenance and repairs, and leasing cost)
For a complete list of eligible expenses refer to Revenu Québec’s website.
You can also claim a QST rebate on the capital cost allowance (CCA) you’re claiming for a motor vehicle or musical instrument you used. Generally, you can’t deduct the entire cost of a property (such as vehicle or a musical instrument) you used to earn income. However, you can claim a percentage of the property’s cost known as depreciation or capital cost allowance (CCA).
Note: To claim a QST rebate on the CCA of a vehicle or musical instrument you used, select Yes to the question, If you used a motor vehicle or musical instrument to earn employment income, do you want to claim a capital cost allowance (CCA)? on the VD-358-V page. H&R Block’s tax software will automatically calculate the applicable QST rebate based on the information you entered on your employment expenses page (such as the T777/TP-59).
Where do I claim this?
Follow these steps in H&R Block's 2018 tax software:
Before you begin, make sure you told us that you lived in Québec on December 31, 2018.
- On the PREPARE tab, click the IN THIS SECTION icon.
- Click the Add This Topic button under the option indicating that you had employment expenses OR that you had income from self-employment.
- Click the EMPLOYMENT icon. You'll find yourself here:
- Under the CREDITS AND REBATES heading, click the checkbox labelled Québec sales tax rebate for employees and partners (VD-358-V), then click Continue.
- When you arrive at the page for form Québec sales tax rebate for employees and partners, enter your information into the tax software.