Line 104 - Certain GST/HST and QST (Quebec sales tax) rebates

If you are an employee who paid and deducted employment expenses in 2010 or earlier, you may have received a GST/HST or QST rebate in 2011 for those expenses.

For example, if you claimed a rebate on your 2010 return and we allowed your claim and issued a notice of assessment for that return in 2011, you have to report the rebate on your 2011 return.

However, a rebate on which you can claim capital cost allowance is treated differently. For more information, see Guide T4044, Employment Expenses.

Completing your tax return

Enter on line 104, the amount of your GST/HST and QST rebate you received in 2011.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules
• Guide T4044, Employment Expenses

Related topics

• Line 457 - Employee and partner GST/HST rebate