💰 GST/HST Rebate for Employees and Partners (Form GST370)

The GST/HST rebate for employees and partners allows certain individuals to recover part of the goods and services tax (GST) or harmonized sales tax (HST) they paid on business-related expenses that they deducted on their income tax return. To apply, eligible employees and partners complete Form GST370 and attach it to their tax return.

🚶‍♂️ Who Can Apply

You can apply for this rebate if you meet specific conditions:

  • Employees — you paid GST/HST on employment expenses you deducted on your tax return and your employer is a GST/HST registrant (not a listed financial institution).
  • Partners — you are an individual member of a GST/HST-registered partnership, you personally paid the tax on deductible expenses, and the partnership could have claimed input tax credits on those expenses.

📊 Eligible Expenses

Expenses you can claim include, but are not limited to:

  • Advertising, promotion, and office expenses.
  • Fuel and travel costs (excluding motor vehicle GST/HST that isn’t eligible).
  • Maintenance, repairs, rent, supplies, utilities, telephone.
  • Motor vehicle expenses (allowable portion only) and workspace-in-the-home costs.

You can also claim the GST/HST paid included in your deduction for capital cost allowance on qualifying property like vehicles, musical instruments, or aircraft, with specific limits.

🧮 Calculating the Rebate

The rebate is calculated on the portion of expenses you deducted on your income tax return and on the actual GST/HST you paid:

  • For GST — 5 / 105 of eligible expenses.
  • For HST — 13 / 113, 14 / 114 or 15 / 115 fractions depending on the provincial rate.

You fill out Parts A, B and, if required, Part C of Form GST370 to determine your total claim amount.

✉️ How to Apply

Complete Form GST370 and attach it to your income tax and benefit return for the year you incurred the expenses. Enter your rebate amount on line 45700 of your return.

If you don’t file it with your return, you can send it later with a letter to your tax centre — generally within four years of the end of the year to which the expenses relate.

🧾 After You Apply

If your rebate is allowed, you must include it in your income in the year you receive it (line 10400 for employees; line 9974 for partners where applicable).

If part of the rebate relates to property such as a vehicle, musical instrument or aircraft, you reduce the undepreciated capital cost of that property by the rebate amount for tax purposes.