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GST/HST -> Employee and partner rebate
Business -> Employee and partner rebate

Employee and partner GST/HST rebate

Excise Tax Act s. 253

The employee and partners GST/HST rebate is available to:

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employees who are eligible to deduct employment expenses (See What employment expenses are deductible?), if their employer is a GST/HST registrant

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partners who are eligible to deduct expenses regarding their partnership duties, if the partnership is a GST/HST registrant.

This rebate is claimed on the personal income tax return, by filing form GST370 with the income tax return.  See the Canada Revenue web page line 457 - Employee and partner GST/HST rebate, 

For more information on this rebate for employees, see the CRA Guide T4044 Employment Expenses, which also includes form GST370.  For partners, see the CRA guide RC4091 GST/HST Rebate for Partners.

The employee and partner GST/HST rebate is taxable income, and must be included in income in the year it is received.

 

Revised: August 05, 2009

 

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