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

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 depreciationor 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).

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:

Follow these steps in H&R Block's 2023 tax software:

Before you begin, make sure you told us that you lived in Québec on December 31, 2023.

1. On the left navigation menu, under the Credits & deductions tab, click Tax Topics.

2. Select the Employment expenses & other income checkbox.

   

3. At the bottom of the page, click Add selected topics to my return.

• Or if you are self-employed, click the Self-employment income & expenses box. Then, click the Add This Topic button.

5. Under the CREDITS AND REBATES heading, click the checkbox labelled Québec sales tax rebate for employees and partners (VD-358-V), then click Continue.
   
   
6. When you arrive at the page for form Québec sales tax rebate for employees and partners, enter your information into the tax software.