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

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 2023 (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:

Note:

  • You can’t claim a QST rebate for the personal portion of expenses you paid.
  • If you claim the QST rebate this year, the amount you receive must be claimed as other employment income on next year’s tax return. For example, if you’re claiming the QST rebate on your 2023 tax return, and it is allowed by Revenu Québec , you’ll need to report this amount on your 2024 tax return as other employment income.