Part B - Rebate calculation

Calculate your rebate based on the expenses you deducted on your income tax and benefit return. These expenses include GST and PST, or HST, and tips (if the supplier included the tip in your bill).

For eligible expenses on which you paid GST, you can claim a rebate of 5/105 of those expenses. For eligible expenses on which you paid HST, you can claim a rebate of 13/113, 14/114, or 15/115 of those expenses, depending on which HST rate applied to the purchase.

In certain cases, you may have to do an additional calculation if you bought property and services in one province and brought them into a participating province. For more information, see Situation 5 - Property and services brought into a participating province.

Refer to the following situations to determine how to calculate your rebate based on your particular case. When you calculate your rebate, use only the expenses deducted on your income tax and benefit return.

Situation 1 - The only expenses you deducted are union, professional, or similar dues

Not all union, professional, or similar dues that you claimed on line 21200 of your income tax and benefit return are subject to GST/HST. Your receipt for these dues should show whether GST/HST was charged. If these dues are the only expense you deducted, do not complete the charts on pages 4 and 5 of Form GST370, Employee and Partner GST/HST Rebate Application.

If you paid GST, enter on lines 1 and 3 of Part B the amount of the expense including the GST minus any amount you were reimbursed. Multiply the amount on line 3 by 5/105 and enter the result on line 4.

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

Note

Columns 3B, 3C, and 3D represent the HST rates for the participating provinces applicable to your situation.

Add lines 4 and 12, and enter the result on line 15. The amount on line 15 is your total rebate claim. Enter this amount on line 45700 of your income tax and benefit return. Do not forget to complete Part D.

Situation 2 - You deducted only GST expenses

Before completing Part B, complete Chart 1 and Chart 2 (if applicable) on pages 4 and 5 of Form GST370, Employee and Partner GST/HST Rebate Application to determine your total expenses that are eligible for the GST rebate.

Enter in column 1A of Chart 1 the employment expenses you deducted on your income tax and benefit return. You calculated these amounts on Form T777, Statement of Employment Expenses, or on Form TL2, Claim for Meals and Lodging Expenses.

Also, if applicable, enter in column 1A of Chart 1 the union, professional, or similar dues you claimed on line 21200 of your income tax and benefit return and on which you paid GST. Your receipt for these dues should show whether 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 a list of non-eligible expenses, see Expenses. For each expense, subtract the amount in column 2A from the amount in column 1A and enter the result in column 3A. Total the eligible expenses (other than CCA) in column 3A of Chart 1, and enter the result in the "Total eligible expenses" box of column 3A.

If you deducted CCA for a motor vehicle, aircraft or musical instrument on which you paid GST, enter the total amount of this CCA in column 1A of Chart 2. If you claimed CCA for a motor vehicle, aircraft or musical instrument, subtract any non-eligible CCA in column 2A from your total CCA in column 1A, and 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 page 1 of Form GST370. 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 amount from line 4 to line 15. This is your total rebate claim. Enter this amount on line 45700 of your income tax and benefit return. Do not forget to complete Part D.

Situation 3 - You deducted only HST expenses

Before completing Part B, complete Chart 1 and Chart 2 (if applicable) on pages 4 and 5 of Form GST370, Employee and Partner GST/HST Rebate Application to determine your total expenses that are eligible for the HST rebate.

Enter in columns 1B, 1C, and/or 1D of Chart 1 (depending on the HST rate(s) applicable to you) the employment expenses you deducted on your income tax and benefit return. You calculated these amounts on Form T777, Statement of Employment Expenses, or on Form TL2, Claim for Meals and Lodging Expenses.

Also, if applicable, enter in columns 1B, 1C, and/or 1D of Chart 1 the union, professional, or similar dues you claimed on line 21200 of your income tax and benefit return, and for which you paid HST. Your receipt for these dues should show whether 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 columns 2B, 2C, and/or 2D 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 a list of non-eligible expenses, see Expenses. For each expense, subtract the amount in column 2 from the corresponding amount in column 1, and enter the result in columns 3B, 3C, and/or 3D of Chart 1 as applicable. Total the eligible expenses (other than CCA) in columns 3B, 3C, and/or 3D, 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, aircraft or musical instrument on which you paid HST, enter the total amount of this CCA in columns 1B, 1C, and/or 1D of Chart 2. If you claimed CCA for a motor vehicle, aircraft or musical instrument, subtract any non-eligible CCA in columns 2B, 2C, and/or 2D as applicable from your total CCA in the corresponding row of column 1. Enter the result in columns 3B, 3C, and/or 3D of Chart 2 as applicable.

Copy the "Total eligible expenses" amount from columns 3B, 3C, and/or 3D of Chart 1 to columns 3B, 3C, and/or 3D of line 5 (depending on the HST rates applicable to your situation) of Part B on page 1 of Form GST370. Copy the amount from columns 3B, 3C, and/or 3D of Chart 2 to columns 3B, 3C, and/or 3D 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, and 3D of lines 5 and 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 13/113, and enter the result on line 9. Multiply column 3C of line 7 by 14/114, and enter the result on line 10. Multiply column 3D of line 7 by 15/115, and enter the result on line 11. Total lines 9, 10, and 11, and enter the result on line 12.

If Situation 5 described later does not apply to you, copy the amount from line 12 to line 15. This is your total rebate claim. Enter this amount on line 45700 of your income tax and benefit return. Do not forget to complete Part D.

Situation 4 - You deducted both GST and HST expenses

Before completing Part B, complete Chart 1 and Chart 2 (if applicable) on pages 4 and 5 of Form GST370, Employee and Partner GST/HST Rebate Application to determine the total expenses that are eligible for the GST and HST rebate.

You calculated your employment expenses using Form T777, Statement of Employment Expenses, or Form TL2, Claim for Meals and Lodging Expenses. Separate the expenses on which you paid GST from those expenses on which you paid HST. Enter the GST expenses in column 1A of Chart 1, and the HST expenses in columns 1B, 1C, and/or 1D (depending on the HST rate(s) applicable to you) of Chart 1.

Also, if applicable, enter in columns 1A, 1B, 1C, and /or 1D of Chart 1 the union, professional, or similar dues that you claimed on line 21200 of your income tax and benefit return and on which you paid the GST or HST. Your receipt for these dues should show whether GST or HST was charged.

Do not enter any amount in the black areas, since these expenses are not eligible for the rebate.

Enter in columns 2A, 2B, 2C, and/or 2D of Chart 1 the part of any expenses included in the applicable box of column 1 that is not eligible for the rebate. For a list of non-eligible expenses, see Expenses. For each expense, subtract the amount in column 2 from the corresponding amount in column 1. Enter the result in columns 3A, 3B, 3C, and/or 3D of Chart 1 as applicable. Total the expenses in columns 3A, 3B, 3C, and/or 3D, 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, aircraft or musical instrument on which you paid the GST/HST, enter the total amount of the CCA in columns 1A, 1B, 1C, and/or 1D of Chart 2. If you claimed CCA for a motor vehicle, aircraft or musical instrument, subtract any non-eligible CCA in columns 2A, 2B, 2C, and/or 2D as applicable from your total CCA in the corresponding row of column 1 (see example). Enter the result in columns 3A, 3B, 3C, and/or 3D 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 columns 3B, 3C, and/or 3D of Chart 1 to columns 3B, 3C, and/or 3D 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 columns 3B, 3C, and/or 3D of Chart 2 to columns 3B, 3C, and/or 3D 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, and 3D of lines 5 and 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 13/113, and enter the result on line 9. Multiply column 3C of line 7 by 14/114, and enter the result on line 10. Multiply column 3D of line 7 by 15/115, and enter the result on line 11. Total lines 9, 10, and 11 and enter the result on line 12.

If Situation 5 does not apply to you, add lines 4 and 12, and enter the result on line 15. This is your total rebate claim. Enter this amount on line 45700 of your income tax and benefit return. Do not forget to complete 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, 8/108, 9/109, or 10/110 for eligible expenses deducted on your income tax and benefit return for which you paid all or part of the applicable provincial part of HST separately. You may have paid all or part of the applicable provincial part of HST separately in the following situations:

  • you purchased goods in a non-participating province and brought them into a participating province
  • you purchased goods in a participating province and brought them into another participating province for which the rate of HST is higher
  • you imported commercial goods from outside Canada into a participating province
  • you had goods delivered or made available to you in a participating province, or sent by mail or courier to you at an address in a participating province from a non-registered non-resident of Canada

If Situation 5 applies to you fill Chart 3. If you need help, call CRA's business enquiries line at 1-800-959-5525.

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

If the only expenses you claimed at line 22900 of your income tax and benefit return were for the cost of tools bought as a tradesperson and/or an apprentice mechanic (see Employed apprentice mechanics), and neither Situation 4 nor Situation 5 applies to you, do not complete the charts on pages 4 and 5 of Form GST370, Employee and Partner GST/HST Rebate Application.

If you paid GST, enter on lines 1 and 3 of Part B the amount of the expense you claimed on line 22900 of your tax return, including the GST minus any amount you were directly reimbursed. Multiply the amount on line 3 by 5/105 and enter the result on line 4.

If you paid HST, enter in columns 3B, 3C, and/or 3D 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, and 3D of line 7, and enter the total on line 8. Multiply the amounts from columns 3B, 3C, and 3D of line 7 by the corresponding HST rate, and enter the results on lines 9, 10, and 11 respectively. Finally, add the amounts from lines 9, 10, and 11, and enter the result on line 12.

Note

Columns 3B, 3C, and 3D represent the HST rates for the participating provinces applicable to your situation.

Add lines 4 and 12, and enter the result on line 15. The amount on line 15 is your total rebate claim. Enter this amount on line 45700 of your tax return. Do not forget to complete Part D .

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 45700 of your tax return. Keep a copy of the completed form for your records.

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