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 or employment expenses in 2021 or earlier and you received a GST/HST or QST rebate in 2022 for those dues or expenses, report the rebate that 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 of your return the amount of the GST/HST and QST rebate that you received in 2022.

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