Line 457 - Employee and partner
GST/HST rebate
If you deducted expenses from your income as an employee (line 212 or 229 of your return) or as a partner (lines 135 to 143 of your return), you may be eligible for a rebate of the GST/HST you paid on those expenses.
Generally, you can claim this rebate if one of the following applies:
-
your employer is a GST/HST registrant, other than a listed financial institution
-
you are a member of a GST/HST-registered partnership and you have reported on your return your share of the income from that partnership
For more information, see Guide T4044, Employment Expenses.
Notes
Generally, report any GST/HST rebate received, on line 104 of your return, in the year you received it.
For example, you may claim a rebate on your return for 2018. If the
CRA allows your claim and assesses that return in 2019, you must
report the rebate on your return for 2019.
If you received a GST/HST rebate in 2018 and you were an employee, see Line 104 of the guide. If you are a partner, call the CRA business enquiries line.
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