What is the Employee And Partner GST/HST Rebate?

By Randall Orser | Personal Income Tax

Business concept-piggy bank with glasses,calculator and a clock TNYou may have a job that requires you to purchase supplies, use your car, travel or more, and you can right those items off your income taxes. You may also be eligible for a rebate of the GST/HST you paid on expenses you deducted from your income as an employee (line 212, or line 229) or as a partner (lines 135 to 143).

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.

To claim this rebate, if you incurred the expenses as an employee, use Guide T4044, Employment Expenses. If you incurred the expenses as a member of a partnership, use Guide RC4091, GST/HST Rebate for Partners. These guides list the qualifying expenses. They also include Form GST370, Employee and Partner GST/HST Rebate Application, which you need to make your claim. Attach a completed copy of this form to your paper return.

Generally, you have to report as income any GST/HST rebate you receive on the return for the year in which you receive it. For example, you may claim a rebate on your tax return for 2014. If CRA allows your claim and assess that tax return in 2015, you must report the rebate on your tax return for 2015.

If you received a GST/HST rebate in 2014, and you were an employee, see line 104. If you were a partner, see GST/HST rebate for employees and partners.

 

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