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

If you are an employee who paid and deducted employment expenses in 2017 or earlier and you received a GST/HST or QST rebate in 2018 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 Chapter 10 in Guide T4044, Employment Expenses.

Completing your tax return

Report on line 104 the amount of your GST/HST and QST rebate you received in 2018.

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