Employee/Partner GST Rebate
The employee and partners GST/HST rebate is available to:
-
employees who are eligible to deduct employment expenses (See What employment expenses are deductible?), if their employer is a GST/HST registrant
-
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.