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

If you are an employee who paid and deducted employment expenses in 2015 or earlier and you received a GST/HST or QST rebate in 2016 for those expenses, report on line 104 the rebate you received.

However, a rebate on which you can claim capital cost allowance is treated differently. For more information, see Guide T4044, Employment Expenses or go to GST/HST rebate for employees and partners.

Completing your tax return

Report on line 104 the amount of your GST/HST and QST rebate you received in 2016.

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

Date modified:

2017-01-04