GST370 - Employee and Partner GST/HST Rebate Application

How to complete Form GST370.

You must complete areas A, B, and D of Form GST370, Employee and Partner GST/HST Rebate Application. If applicable, your employer or an authorized officer of your partnership has to complete Area C . Use a separate form for each tax year.

If you are claiming a GST/HST rebate for both employee and partner expenses, use only one application form and combine your expenses. If you have to make claims using different HST rates , you will have to calculate the expenses and the rebates separately on the back of Form GST370 in the appropriate columns of Chart 1 and Chart 2 and then enter the totals in area B of Form GST370. Do not group all the expenses together at the lower rate. Use the appropriate rate for the participating province.

Area A - Identification

If you are the claimant, enter your name and socialinsurance number in the boxes provided. The "Tax year of claim" should be the same year as the income tax return for which you are claiming the GST/HST rebate. You can only file one rebate application per calendar year. Also, enter the name of the partnership (include the trading or operating name, if applicable), and the business number (BN). The BN consists of two parts-the registration number and the account identifier. The entire number has 15 characters:

• nine digits to identify the business; and
• two letters and four digits to identify each account a business may have.

Area B - Rebate calculation

Calculate your rebate based on the expenses you deducted from your share of the partnership income on your income tax return. These expenses include the GST/HST, provincial sales tax, and tips (if the tips are included in your bill and you paid the GST/HST on them). You can claim a rebate of 5/105 of the eligible expenses on which you paid the GST and a rebate for the applicable fraction of the eligible expenses on which you paid the HST (12/112, 13/113 or 15/115).

You may also be entitled to a rebate if you purchased property and services outside a participating province and brought them into a participating province. You may have to do an additional calculation in this case. For more information, see below "Situation 5 - Property and services brought into a participating province".

See the following situations to determine how to calculate your rebate. For your rebate calculation, use only the expenses you deducted on your income tax return.

Situation 1 - The only expenses you deducted or income tax purposes are union, professional, or similar dues

Not all union, professional, or similar dues that you claimed on line 212 of your tax return are subject to GST/HST. Your receipt for these dues should show whether GST/HST was charged. If these dues are the only expense you deducted, do not complete the charts on the back of the form.

If you paid the GST, enter on lines 1 and 3 of Area B the amount of the expense minus any amount you were reimbursed. Multiply the amount on line 3 by 5/105 and enter the result on line 4.

If you paid HST, enter in column 3B, 3C and/or 3D of lines 5 and 7 of Area B the amount of the expense minus any amount you were directly reimbursed. Add the amounts from columns 3B, 3C and 3D of line 7 and enter the total on line 8. Multiply the amounts from columns 3B, 3C, and 3D of line 7 by the applicable HST rate and enter the results on lines 9, 10 and 11 respectively. Finally, add the amounts from lines 9, 10 and 11 and enter the result on line 12.

Note
Columns 3B, 3C and 3D represent the HST rates for the participating provinces applicable to your situation.

Add lines 4 and 12 and enter the result on line 21. The amount on line 21 is your total rebate claim. Enter this amount on line 457 of your income tax return. Do not forget to sign and date your rebate application in Area D.

Situation 2 - You deducted only GST expenses on your income tax return

Before completing Area B, complete Chart 1 and Chart 2, if applicable, on the back of the form to determine your total expenses eligible for the GST rebate. Enter in column 1A of Chart 1 the employment expenses you deducted on your tax return. You calculated these amounts on the following forms and other documents that you filed with your income tax return:

• Form T2125, Statement of Business or Professional Activities;
• Form T2042, Statement of Farming Activities;
• Form T1163, Statement A, AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals;
• Form T2121, Statement of Fishing Activities; and
• Form T776, Statement of Real Estate Rentals.

Also, if applicable, enter in column 1A the union, professional, or similar dues you claimed on line 212 of your tax return and on which you paid GST, minus any amount you were reimbursed. Your receipt for these dues should show whether the GST was charged.

Do not enter any amount in the black areas of Chart 1 since these expenses are not eligible for the rebate.

Enter in column 2A the part of any expenses included in column 1 that is not eligible for the rebate.. For each expense, subtract the amount in column 2A from the amount in column 1A, and enter the result in column 3A. Total the expenses in column 3A and enter the result in the "Total eligible expenses" box of column 3A.

If you deducted CCA for a motor vehicle or musical instrument or aircraft on which you paid GST, enter the total amount of this CCA in column 1A of Chart 2. If you claimed CCA for a motor vehicle or musical instrument, subtract any non-eligible CCA in column 2A from your total CCA in column 1A. Enter the result in column 3A. Enter the "Total eligible expenses" amount from Column 3A of Chart 1 and column 3A of Chart 2 to lines 1 and 2 respectively of Area B on the front of the form. Add line 1 and line 2 in Area B, and enter the result on line 3. Multiply line 3 by 5/105, and enter the result on line 4.

If Situation 5, described below does not apply to you, copy the amount from line 4 to line 21. This is your total rebate claim. Enter this amount on line 457 of your income tax return. Do not forget to sign and date your rebate application in Area D.

Situation 3 - You deducted only HST expenses on your income tax return

Before completing Area B, complete Chart 1 and Chart 2, if applicable, on the back of the form to determine your total expenses eligible for the HST rebate.

Enter in column 1B, 1C and/or 1D of Chart 1 (depending on the HST rate(s) applicable to you) the expenses you deducted on your tax return. You calculated these amounts on the following forms or other documents that you file with your income tax return:

• Form T2125, Statement of Business or Professional Activities;
• Form T2042, Statement of Farming Activities;
• Form T1163, Statement A, AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals;
• Form T2121, Statement of Fishing Activities; and
• Form T776, Statement of Real Estate Rentals.

Also, if applicable, enter in column 1B, 1C and/or 1D of Chart 1 the union, professional, or similar dues you claimed on line 212 of your tax return, and for which you paid HST, minus any amount you were reimbursed. Your receipt for these dues should show whether HST was charged.

Do not enter any amount in the black areas of Chart 1, since these expenses are not eligible for the rebate.

Enter in column 2B, 2C and/or 2D the part of any expenses included in the applicable box of column 1 that is not eligible for the rebate. For each expense, subtract the amount in column 2 from the corresponding amount in column 1.

Enter the results in column 3B, 3C and/or 3D. Total the expenses and enter the result(s) in the appropriate "Total eligible expenses" box(es) of column 3.

If you deducted CCA for a motor vehicle, musical instrument or aircraft on which you paid HST, enter the total amounts of the CCA in column 1B, 1C and/or 1D of Chart 2. If you claimed CCA for a motor vehicle, musical instrument or aircraft, subtract any non-eligible CCA in column 2B, 2C and/or 2D as applicable from your total CCA in the corresponding row of column 1. Enter the results, in column 3B, 3C and/or 3D as applicable.

Enter the "Total eligible expenses" amounts from column 3B, 3C and/or 3D of Chart 1 to column 3B, 3C and/or 3D of line 5 (depending on the HST rates applicable to your situation) of Area B on the front of the form. Enter the amounts from column 3B, 3C and/or 3D of Chart 2 to column 3B, 3C and /or 3D of line 6 (depending on the HST rates applicable to your situation) of Area B on the front of the form. Add columns 3B, 3C, and/or 3D of line 5 and line 6 of Area B, and enter the results on the applicable column of line 7. Add the totals from the applicable columns on line 7 and enter the result on line 8.

Multiply column 3B of line 7 by 12/112 and enter the result on line 9. Multiply column 3C of line 7 by 13/113 and enter the result on line 10. Multiply column 3D of line 7 by 15/115 and enter the result on line 11. Total lines 9, 10 and 11 and enter the result on line 12.

If Situation 5, described below, does not apply to you, copy the amount from line 12 to line 21. This is your total rebate claim. Enter this amount on line 457 of your income tax return. Do not forget to sign and date your rebate application in Area D.

Situation 4 - You deducted both GST and HST expenses on your income tax return

Before completing Area B, complete Chart 1 and Chart 2, if applicable, on the back of the form to determine the total expenses eligible for the GST and HST rebate. You calculated these expenses on the following forms or other documents that you file with your income tax return:

• Form T2125, Statement of Business or Professional Activities;
• Form T2042, Statement of Farming Activities;
• Form T1163, Statement A, AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals;
• Form T2121, Statement of Fishing Activities; and
• Form T776, Statement of Real Estate Rentals.

Separate the expenses on which you paid the GST from those expenses on which you paid the HST. Enter the GST expenses in column 1A of Chart 1, and the HST expenses in column 1B, 1C and/or 1D (depending on the HST rate(s) applicable to you) of Chart 1.

Also, if applicable, enter in column 1A, 1B, 1C and/or 1D of Chart 1 the union, professional, or similar dues that you claimed on line 212 of your tax return and on which you paid the GST/HST, minus any amount you were reimbursed. Your receipt for these dues should show whether the GST/HST was charged.

Do not enter any amount in the black areas of Chart 1, since these expenses are not eligible for the rebate.

Enter in column 2A, 2B, 2C and/or 2D of Chart 1 the part of any expenses included in the applicable box of column 1 that is not eligible for the rebate. For each expense subtract the amount in column 2 from the corresponding amount in column 1, and enter the result in column 3A, 3B, 3C and/or 3D. Enter the total of each column 3A, 3B, 3C or 3D in the appropriate "Total eligible expenses" box(es) of column 3.

If you deducted CCA for a motor vehicle, musical instrument or aircraft on which you paid the GST/HST, enter the total amount of the CCA in column 1A, 1B, 1C and/or 1D of Chart 2. If you claimed CCA for a motor vehicle, musical instrument, or aircraft, subtract any non-eligible CCA in column 2A, 2B, 2C and/or 2D as applicable from your total CCA in the corresponding row of column 1.

Enter the "Total eligible expenses" amount from Column 3A of chart 1 and column 3A of Chart 2 to lines 1 and 2 respectively of Area B on the front of the form. Add line 1 and line 2 in Area B, and enter the result on line 3. Multiply line 3 by 5/105, and enter the result on line 4.

Enter the "Total eligible expenses" amount from column, 3B, 3C and/or 3D of Chart 1 to column 3B, 3C and/or 3D of line 5 (depending on the HST rates applicable to your situation) of Area B on the front of the form. Enter the amount from column 3B, 3C, and /or 3D of Chart 2 to column 3B, 3C and/or 3D of line 6 (depending on the HST rates applicable to your situation) of Area B on the front of the form. Add columns 3B, 3C, and 3D of line 5 and line 6 of Area B and enter the result on the corresponding columns of line 7. Add the totals from the applicable columns on line 7 and enter the result on line 8.

Multiply column 3B of line 7 by 12/112 and enter the result on line 9. Multiply column 3C of line 7 by 13/113 and enter the result on line 10. Multiply column 3D of line 7 by 15/115, and enter the result on line 11. Total lines 9, 10 and 11 and enter the result on line 12.

If Situation 5, described below, does not apply to you, add lines 4 and 12 and enter the result on line 21. This is your total rebate claim. Enter this amount on line 457 of your income tax return. Do not forget to sign and date your rebate application in Area D.

Situation 5 - Property and services brought into a participating province

You may be able to claim a rebate of 7/107, 8/108 or 10/110 for eligible expenses on which you paid the provincial part of the HST separately, and which you deducted from your share of the partnership income on your income tax return. This excludes any expenses for which you paid the HST.

You may have paid the provincial part of the HST separately in situations where:

• you purchased goods in a non-participating province and brought them into a participating province;
• you imported commercial goods into a participating province from outside Canada; or
• you had goods delivered or made available to you in a participating province, or sent by mail or courier to you
• at an address in a participating province from a non-registered non-resident of Canada.

If you were not a GST/HST registrant, and one of the situations above applies, you had to pay the provincial part of the HST by filing Form GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST).

In the case of a motor vehicle, you may have paid the provincial part of the HST separately in situations where:

• you paid the GST when you purchased the vehicle from a registrant in a non-participating province and brought the vehicle into a participating province; or
• you purchased your vehicle from someone who was outside Canada and we collected the GST at the border. The provincial part of the HST was payable when you registered your vehicle at a provincial motor vehicle registry office in a participating province.

  Note
  If you did not pay the GST/HST when you purchased the vehicle, you may have paid a provincial motor vehicle tax when you registered your vehicle in a participating province. The provincial motor vehicle tax is imposed and administered by provincial governments and is separate from the GST/HST. Provincial governments determine the rate of this tax. Since it is not a federal tax, it is not eligible for any GST/HST rebate.

For more information on property and services brought into participating provinces, see Guide RC4022, General Information for GST/HST Registrants or Form GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST).

Enter, in column A, B and/or C, of line 13 of Area B (depending on the HST rates applicable to your situation), the total amounts of the expenses you deducted on your income tax return (excluding CCA and the non-eligible portion of the expenses, if applicable). You will find a list of non-eligible expenses on page 6.

If you deducted CCA on your income tax return for a motor vehicle, a musical instrument, or an aircraft (on which you paid the provincial part of HST separately), enter the amounts of the CCA, minus the portion that is not eligible for the rebate, directly in column A, B and/or C of line 14 of Area B (depending on the HST rates applicable to your situation).

Add lines 13 and 14 and enter the result in column A, B and/or C of line 15.

Add the amounts from columns A, B, and C of line 15 and enter the total on line 16. Multiply the amounts from columns A, on line 15, by 7/107, the amount from line B by 8/108 and the amount from column C by 10/110, and enter the results on lines 17, 18, and 19 respectively. Finally, add the amounts from lines 17, 18, and 19 and enter the result on line 20.

Add any amounts you have on lines 4, 12, and 20 and enter the result on line 21. This is your total rebate claim. Enter this amount on line 457 of your income tax return. Do not forget to sign and date your application in Area D.

Area C - Declaration by claimant's employer or partnership

You may want to claim a rebate for expenses for which you received an unreasonable allowance. If so, an authorized officer of your partnership has to complete Area C of the rebate application. An authorized officer includes an immediate supervisor, controller, office manager, or another partner. If Area C is not completed, you cannot claim a rebate for the GST/HST you paid on the expenses.

Note
When the partnership completes Area C, it is certifying that it did not consider the allowance to have been reasonable for purposes of subparagraphs 6(1)(b)(v), (vi), (vii), or (vii.1) of the Income Tax Act at the time it was paid and that it will not include an amount in respect of the allowance in determining its input tax credits or rebates.

Area D - Certification

Sign the certification area. If you do not, it may delay or invalidate your GST/HST rebate claim.

After completing your rebate application

After completing Form GST370, attach a copy to your income tax return and enter the amount of your claim on line 457 of your income tax return. Keep a copy of the completed form for your records.

Useful links:

RC4091 GST Rebate for Partners
RC4022 General Information for GST/HST Registrants
T4044 Employment expenses