Line 10400 - Certain GST/HST and Quebec sales tax (QST) rebates

Note: Line 10400 was line 104 before tax year 2019.

If you are an employee who paid and deducted employment expenses in 2018 or earlier and you received a GST/HST or QST rebate in 2019 for those expenses, report on line 10400 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 10400 the amount of your GST/HST and QST rebate you received in 2019.

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