10- GST/HST and QST refund

Employees of GST/HST and QST registrants may be entitled to a refund of the taxes paid on taxable expenses that are deductible in computing their employment income. Any refund has to be included in income in the year it is received by the employee or applied to reduce the cost of property if it relates to a property. In Quebec, the refund received in respect of professional or union dues is not taxable (see point 4 of this section).