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Sales Taxes  ->  GST/HST ->  
Business -> Employee and Partner GST/HST Rebate

Employee and Partner GST/HST Rebate

Excise Tax Act s. 253

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

bulletemployees who are eligible to deduct employment expenses, if their employer is a GST/HST registrant.  Note that all provincial/territorial governments are GST/HST registrants.
bulletpartners 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 Agency (CRA) web page line 45700 (line 457 prior to 2019) - Employee and partner GST/HST rebate.

Form GST370 has a separate rebate calculation for GST and HST.  Eligible expenses on which you paid GST are entered separately from those expenses on which you paid HST.  If no GST or HST was paid for the expense, it is not eligible for a GST/HST rebate.

The employee and partner GST/HST rebate is taxable income, and must be included in income on line 10400 (line 104 prior to 2019) of your tax return for the year it is received.  So if you've claimed the rebate on your 2019 tax return and received it in 2020, you would include it in your 2020 taxable income.

Is it beneficial to apply for this rebate? You'll pay income tax on the amount you receive, at your marginal income tax rate, so you'll still get most of the amount back unless you're in the very highest tax bracket - then you might get less than half of it back.  Check the tax rates for your province to determine your marginal tax rate and how much you would get back.

Late-Filed GST370

The application for rebate can be filed up to 4 years from the end of the year to which the expenses relate.  For expenses incurred in the 2019 calendar year, Form GST370 could be filed up to December 31, 2023.  See CRA's When to file and where to send your rebate application.

TaxTips.ca Resources

What employment expenses are deductible?

Employee Tax Topics on our Personal Income Tax page

Canada Revenue Agency (CRA) Resources

CRA Guide T4044 Employment Expenses, which also includes form GST370

GST/HST Rebate for Employees and Partners

Provincial Governments and GST

 

Revised: January 31, 2021

 

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