Example - GST370 charts 1 and 2

Chart 1 - Eligible expenses (other than CCA) on which you paid GST/HST
Type of expenses
Expenses other than CCA
(1)
Total expenses 13% HST
(2)
Non-eligible portion of expenses 13% HST
(3)
Eligible expenses (col. 1 minus col. 2) 13% HST
Accounting and legal fees  0   0  0
Advertising and promotion  0  0  0
Food, beverages and entertainment  779.84  0  779.84
Lodging  0  0  0
Parking 0  0 0
Supplies  178.25  0  178.25
Other expenses (please specify) 623.13  0 623.13
Tradesperson's tools expenses (for employees)  0  0  0
Apprentice mechanic tools expenses (for employees)  0  0  0
Musical instrument expenses other than CCA  0  0  0
Artists' employment expenses  0  0  0
Union, professional or similar dues  0  0   0
Motor vehicle
expenses:
 Fuel
 3,230.55

 807.641

 2,422.91
Maintenance and repairs  467.67  116.922  350.75
Insurance, licence, registration, and interest (not eligible for rebate)  0  0  0
Leasing  0  0  0
Other expenses (Car washes )  84.50  21.13 3  63.37
Work space in home  0  0  0
Electricity, heat, water  0  0  0
Maintenance  0  0  0
Insurance and property taxes
(not eligible for rebate)
 0  0  0
Other expenses (please specify)  0  0  0 

Total of eligible expenses in column 3 = 4,418.25.

This chart used the applicable HST rate of 13% since Sam's travel is restricted to Ontario and therefore all of his expenses are incurred within the province.

Chart 2 - GST/HST paid on expenses on which you claimed Capital Cost Allowance (CCA)  
Type of expenses (1)
Total expenses 13% HST
(2)
Non-eligible portion of expenses 13% HST
(3)
Eligible expenses (col. 1 minus col. 2) 13% HST

Capital Cost Allowance (CCA) on motor vehicles, musical instruments, and aircraft

8,644.50 2,161.13 4 6,483.37

1. $3,230.55 × (7,500/30,000) = $807.64

2. $467.67 × (7,500/30,000) = $116.92

3. $84.50 × (7,500/30,000) = $21.13

4. $8,644.50 × (7,500/30,000) = $2,161.13

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