GST370 - Employee and Partner GST/HST Rebate Application

You have to complete Parts A, B, and D of Form GST370. If applicable, an authorized officer of your employer or your partnership has to complete Part C. You can only file one rebate application for each calendar year.

If you are claiming a GST/HST rebate for both employee and partner expenses, use only one application form and combine your expenses.

Part A – Identification

If you are the claimant, enter your name and social insurance 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. Also enter the name of the employer or partnership (include the trading or operating name, if applicable) and its business number (BN).

Part B – Rebate calculation

Calculate your rebate based on the expenses you deducted 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. The rebate amounts of the eligible expenses on which you paid HST are:

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 for income tax purposes are union, professional, or similar dues

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

Add lines 4 and 13, and enter the result on line 16. The amount on line 16 is your total rebate claim. Enter this amount on line 457 of your tax return. Do not forget to sign and date your application in Part D.

Situation 2 – You only deducted expenses on which GST applies on your income tax return

Before completing Part B, complete Chart 1 and Chart 2 (if applicable) on page 2 and 3 of the form to determine your total expenses that are eligible for the GST rebate.

Enter in column 1A of Chart 1 the expenses you deducted on your income tax return. You calculated these amounts on the following forms and other documents that you filed with your income tax return:

Also, if applicable, enter in column 1A of Chart 1 the union, professional, or similar dues you claimed on line 212 of your income tax return and on which you paid the 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 of Chart 1 the amount of any expenses included in column 1A that is not eligible for the rebate. For each expense, subtract the amount in column 2A from the amount in column 1A. 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, musical instrument, or aircraft on which you paid the GST, enter the total amount of this CCA in column 1A of Chart 2. If you claimed CCA for a motor vehicle, musical instrument, or aircraft, subtract any non-eligible CCA in column 2A from your total CCA in column 1A. Enter the result in column 3A.

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

If situation 5 does not apply to you, copy the amount from line 4 to line 16. 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 Part D.

Situation 3 – You only deducted expenses on which HST applies on your income tax return

Before completing Part B, complete Chart 1 and Chart 2 (if applicable) on page 2 and 3 of the form to determine your total expenses that are eligible for the HST rebate.

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

Also, if applicable, enter in column 1B, 1C, 1D, and/or 1E of Chart 1 the union, professional, or similar dues you claimed on line 212 of your income tax return and on which you paid the HST, minus any amount you were reimbursed. Your receipt for these dues should show whether the 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, 2D, and/or 2E of Chart 1 the part of any expenses included in the applicable box of column 1 of Chart 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, 3D, and/or 3E of Chart 1 as applicable. Total the expenses in column 3B, 3C, 3D, and/or 3E, and enter the result(s) in the appropriate "Total eligible expenses" box(es) of column 3 of Chart 1.

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

Copy the "Total eligible expenses" amount from column 3B, 3C, 3D, and/or 3E of Chart 1 to column 3B, 3C, 3D, and/or 3E of line 5 (depending on the HST rates applicable to your situation) of Part B on page 1 of the form. Enter the amounts from column 3B, 3C, 3D, and/or 3E of Chart 2 to column 3B, 3C, 3D, and/or 3E of line 6 (depending on the HST rates that apply to your situation) of Part B on page 1 of the form. Add columns 3B, 3C, 3D, and 3E of line 5 and line 6 of Part B, and enter the results 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 14/114, and enter the result on line 11.
Multiply column 3E of line 7 by 15/115, and enter the result on line 12.
Total lines 9, 10, 11, and 12, and enter the result on line 13.

If situation 5 does not apply to you, copy the amount from line 13 to line 16. 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 Part D.

Situation 4 – You deducted expenses on which both GST and HST apply on your income tax return

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

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, 1D, and/or 1E (depending on the HST rate(s) applicable to you) of Chart 1.

Also, if applicable, enter in column 1A, 1B, 1C, 1D, and/or 1E of Chart 1 the union, professional, or similar dues that you claimed on line 212 of your income 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, since these expenses are not eligible for the rebate.

Enter in column 2A, 2B, 2C, 2D, and/or 2E 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, 3D, and/or 3E. Enter the total of each column 3A, 3B, 3C, 3D, or 3E in the appropriate "Total eligible expenses" box(es) of column 3 of Chart 1.

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, 1D, and/or 1E 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, 2D, and/or 2E as applicable from your total CCA in the corresponding row of column 1. Enter the result in column 3A, 3B, 3C, 3D, and/or 3E of Chart 2 as applicable.

Copy the "Total eligible expense" amount from column 3A of Chart 1 and column 3A of Chart 2 to lines 1 and 2 respectively of Part B on page 1 of the form. Add line 1 and line 2 in Part B, and enter the result on line 3. Multiply line 3 by 5/105, and enter the result on line 4.

Copy the "Total eligible expenses" amount from column 3B, 3C, 3D, and/or 3E of Chart 1 to column 3B, 3C, 3D, and/or 3E of line 5 (depending on the HST rates applicable to your situation) of Part B on page 1 of the form. Copy the amount from column 3B, 3C, 3D, and /or 3E of Chart 2 to column 3B, 3C, 3D, and/or 3E of line 6 (depending on the HST rates applicable to your situation) of Part B on page 1 of the form. Add columns 3B, 3C, 3D, and 3E of line 5 and line 6 of Part 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.

If situation 5 does not apply to you, add lines 4 and 13, and enter the result on line 16. 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 Part D.

Situation 5 – Property and services brought into a participating province

You may be eligible to claim a rebate of 1/101, 2/102, 3/103, 7/107, 8/108, 9/109, or 10/110 for eligible expenses deducted on your income tax return for which you paid the provincial part of HST separately. This excludes any expenses for which you paid the HST.

You may have paid all or part of the applicable provincial part of HST separately in situations where one of the following applies:

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

The provincial part of the HST was payable when you registered your vehicle at a provincial motor vehicle registry office in a participating province. For more information, see GST/HST and specified motor vehicles.

Note

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.

Before completing Part B, complete Chart 3 on page 3 of the form to determine the total expenses eligible for the GST and HST rebate. Enter, in column A, B, C, D, E, F, and/or G of line 1 of Chart 3 (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).

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, C, D, E, F, and/or G of line 2 of Chart 3 (depending on the HST rates applicable to your situation).

Add lines 1 and 2 and enter the result in column A, B, C, D, E, F, and/or G of line 3.

Add the amounts from columns A, B, C, D, E, F, and G of line 3 and enter the total on line 4. Copy the amount from line 4 to line 14 in Part B on page 1 of the form. Multiply the amount from line 3 of column A by 1/101, the amount from column B by 2/102, the amount from column C by 3/103, the amount from column D by 7/107, the amount from column E by 8/108, the amount from column F by 9/109, and the amount from column G by 10/110, and enter the results on lines 5, 6, 7, 8, 9, 10, and 11 respectively. Finally, add the amounts from lines 5, 6, 7, 8, 9, 10, and 11 and enter the result on line 12. Copy the amount from line 12 to line 15 in Part B on page 1 of the form.

Add any amounts you have on lines 4, 13, and 15 and enter the result on line 16. 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 Part D.

Situation 6 – The only expenses you deducted are tradesperson's tools expenses and/or apprentice mechanic tools expenses

If the only expenses you claimed on line 229 of your income tax return were for the cost of tools bought as a tradesperson and/or an apprentice mechanic (see Chapter 7), and neither Situation 4 nor Situation 5 applies to you, do not complete the charts on pages 2 and 3 of Form GST370.

If you paid the GST, enter on lines 1 and 3 of Part B the amount of the expense you claimed on line 229 of your tax return. Multiply the amount on line 3 by 5/105, and enter the result on line 4.

If you paid the HST, enter in column 3B, 3C, 3D and/or 3E of lines 5 and 7 of Part B the amount of the expense minus any amount you were directly reimbursed. Add the amounts from columns 3B, 3C, 3D, and 3E of line 7, and enter the total on line 8. Multiply the amounts from columns 3B, 3C, 3D, and 3E of line 7 by the corresponding HST rate, and enter the results on lines 9, 10, 11, and 12 respectively. Finally, add the amounts from lines 9, 10, 11, and 12, and enter the result on line 13.

Add lines 4 and 13, and enter the result on line 16. The amount on line 16 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 Part D.

Part C – Declaration by claimant's employer or partnership

You may be eligible to claim the GST/HST rebate for expenses for which you received an unreasonable allowance. If so, an authorized officer of your employer or partnership has to complete Part C. An authorized officer includes an immediate supervisor, controller, or office manager.

This rule also applies when your employer or partnership pays you an allowance relating to motor vehicles, musical instruments, or aircraft. You cannot claim the rebate based on the CCA you deducted for these properties if the employer or partnership pays you a reasonable allowance.

Part D – Certification

Sign the certification area. If you don't, it may delay or invalidate your GST/HST rebate claim.

When to file and where to send 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.

You should file your rebate application with your income tax return for the year in which you deduct the corresponding expenses for income tax purposes.

If you do not file your rebate application with your income tax return, send it to your tax centre.

Also, if you do not file your rebate application when you file your tax return, you have up to four years from the end of the year to which the expenses relate to file an application. We use the calendar year in which you incur the expense to determine the four-year period. For example, if you incur an eligible expense and deduct it from your share of the partnership income in the 2015 tax year, you have until December 31, 2019, to file the GST/HST rebate application relating to that expense.

If you are filing a rebate application for employment expenses that relate to a tax year prior to 2015, you should refer to Chapter 10 of the version of Guide T4044, Employment Expenses that relates to that year for instructions on how to complete Form GST370.

Find out what are the rebate restrictions

What to do with an overpayment of the rebate

If you receive an overpayment of the GST/HST rebate, you have to repay the excess. You can find payment methods by going to Remit (pay) the GST/HST. Interest will be charged on an overdue amount equal to the basic rate plus 4%. The basic rate is based on the average rate of return on 90 day Treasury Bills, adjusted quarterly, and rounded up to the nearest whole percentage. To get the current interest rate, go to Prescribed interest rates.

What information to include with the rebate application and what records to keep

You have to keep adequate books and records to support your claim for the GST/HST rebate. Generally, these are the same records you need to support your deductions for income tax purposes. They include receipts, invoices, credit card statements, cancelled cheques, and written agreements. The records to support your claim should contain the information we need to determine the GST/HST you paid on each purchase you made (for example, they should provide the amount of the GST/HST you paid, or indicate the amount you paid including the GST/HST).

You do not have to send us these records with your GST/HST rebate application. However, you have to keep them for six years after the end of the year to which they relate, in case we ask to see them.

How to complete Form GST370