How to complete Form GST370

You must complete parts A, B, and D of Form GST370, Employee and Partner GST/HST Rebate Application. If applicable, your employer has to complete Part C. Use a separate form for each tax year.

Part A - Identification

The "tax year of claim" should be the same year as the tax return for which you are claiming the rebate.

Part B - Rebate calculation

Part C - Declaration by claimant's employer

You may want to claim a rebate for expenses that relate to a taxable allowance. A taxable allowance will be included in box 40 of your T4 slip. If so, your employer or an authorized officer has to complete Part C. An authorized officer includes an immediate supervisor, controller, or office manager.

You cannot claim a rebate for expenses for which you received a non-taxable allowance. A non-taxable allowance is an allowance that was considered reasonable at the time it was paid.

Note
Since you can only file one Form GST370 per calendar year, in the event that your claim relates to expenses incurred from more than one employer, you will need to attach a letter to the form from any additional employers certifying the expenses relating to them.

Part D - Certification

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

Completing your tax return

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

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