Line 10400 – Other employment income:
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 union dues and/or employment expenses in 2020 or earlier, and you received a GST/HST or QST rebate in 2021 for those dues and/or expenses, report the rebate you received on line 10400 of your return. 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 2021.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: