📊 Line 45700 – Employee and Partner GST/HST Rebate

Line 45700 on your Canadian tax return is used to claim a rebate of the GST/HST (goods and services tax/harmonized sales tax) you paid on certain work‑related or partnership expenses you deducted on your return. This rebate helps recover part of the tax you paid when you incurred eligible expenses while performing your job or partnership activities.

👥 Who is eligible?

You may qualify to claim this rebate if you either:

  • Paid GST/HST on employment‑related expenses you deducted on your return (lines 21200 or 22900), and your employer is a GST/HST registrant (not including listed financial institutions).
  • You are a member of a GST/HST‑registered partnership and reported your share of income and expenses from that partnership on your return.

If neither situation applies, you generally cannot claim this rebate.

📥 How to claim the rebate

To claim the GST/HST rebate:

  1. Complete Form GST370 – Employee and Partner GST/HST Rebate Application, providing details about your eligible expenses and the tax you paid.
  2. If applicable, have your employer or your partnership complete Part C of Form GST370.
  3. Attach Form GST370 to your income tax and benefit return for the year you are claiming the rebate.
  4. Enter the total rebate amount from Form GST370 on Line 45700 of your tax return.

🧮 Eligible expenses

The rebate applies only to the GST/HST you actually paid on expenses you deducted on your tax return — such as certain employment expenses or partnership costs — and for which you did not receive reimbursement. Examples include:

  • Professional dues or union fees (if GST/HST was paid and they qualify for deduction).
  • Travel, office, maintenance, or similar work expenses that included GST/HST and were deductible.
  • Capital cost allowance deductions on vehicles, aircraft or musical instruments — a portion may be eligible if you paid GST/HST on the original purchase (these require specific calculation).

📌 Important notes

  • If you receive any rebate amounts, you generally must include the GST/HST rebate you receive in income on Line 10400 in the year you receive it.
  • You can claim only one GST370 rebate application per calendar year.
  • If part of your rebate relates to capital cost allowance (CCA), special rules determine how you report and adjust the undepreciated capital cost of the property.

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