If, in 2005, you were an employee or a partner (member of a partnership), you may, under certain conditions, obtain a Québec sales tax (QST) rebate with respect to the expenses you deducted in the calculation of business income or employment expenses and deductions.
You may also, under certain conditions, claim a rebate of the QST applicable to the professional dues that you included or could have included in your income tax return if all of the income from your employment or the operation of your business had not been excluded or deductible in the calculation of your taxable income.
To claim the rebate, complete form VD-358-V, Québec Sales Tax Rebate Application for Employees and Partners.