Employee GST/HST rebate
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New Brunswick, Nova Scotia, Newfoundland and Labrador, Ontario, and Prince Edward Island (PEI) have harmonized their respective provincial sales taxes with the goods and services tax (GST) to create the harmonized sales tax (HST) in each of these provinces. For the purpose of the GST/HST rebate, the CRA refers to these provinces as the participating provinces.
As an employee, you may have incurred expenses in the course of your employment duties. Some of these expenses you paid may have included GST or HST. If you deducted these expenses from your employment income, you may be able to get a rebate of the GST or HST you paid on these expenses. Complete Form GST370, Employee and Partner GST/HST Rebate Application, and claim the rebate on line 45700 of your income tax and benefit return. For more information, see How to complete Form GST370, Employee and Partner GST/HST Rebate Application.
It is important for you to keep proper records to support your claim for a GST/HST rebate. For more information, see Keeping records.
Quebec sales tax rebate
Some of the expenses you paid to earn your employment income may have included Quebec sales tax (QST). If you deducted these expenses from your employment income, you may be able to receive a rebate of the QST you paid. This rebate also applies to the QST you paid on a musical instrument that you use to earn employment income. Claim the QST rebate on line 459 of your Quebec provincial income tax return.
If the QST rebate is for your employment expenses, include the rebate in your income for the year you received it. Report the amount on line 10400 of your federal income tax and benefit return.
If the QST rebate is for a vehicle or musical instrument you bought, it will affect your claim for capital cost allowance in the year you receive the rebate. If this applies to you, reduce the undepreciated capital cost (UCC) of your vehicle or musical instrument at the beginning of the year by the amount of the rebate. Do not include the rebate on line 10400 of your federal income tax and benefit return.
For more information about the QST rebate and Form VD-358-V, Québec Sales Tax Rebate for Employees and Partners, contact Revenu Québec.
How a rebate affects your income tax
When you receive a GST/HST rebate for your expenses, you have to include it in your income for the year you received it. Report the amount on line 10400 of your income tax and benefit return. For example, if in 2025 you received a GST/HST rebate that you claimed for the 2024 tax year, you have to include it on line 10400 of your 2025 income tax and benefit return.
If any part of the GST/HST rebate is for a vehicle, an aircraft, or a musical instrument you bought, it will affect your claim for capital cost allowance (CCA) in the year you receive the rebate. If this applies to you, reduce the undepreciated capital cost (UCC) of your vehicle, aircraft or musical instrument by the amount of the rebate at the beginning of the year in which you receive the rebate and do not include that part of the rebate on line 10400 of your income tax and benefit return.
For more information, see Examples – How to fill out Form GST370.
Do you qualify for the rebate
As an employee, you may qualify for a GST/HST rebate if all of the following conditions apply:
- You paid GST or HST on certain employment-related expenses and deducted those expenses on your income tax and benefit return
- Your employer is a GST/HST registrant
You do not qualify for a GST/HST rebate in either one of the following situations:
- Your employer is not a GST/HST registrant
- Your employer is a listed financial institution as defined in the Excise Tax Act (for example, an entity that was, at any time during the year, a bank, an investment dealer, a trust company, an insurance company, a credit union, or a corporation whose principal business was lending money)
Expenses that qualify for the rebate
You can only apply for a rebate of the GST or HST you paid on expenses that you can deduct on your income tax and benefit return. You must have paid the GST or HST before claiming the rebate.
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Non-eligible expenses
Non-eligible expenses include the following:
- expenses on which you did not pay GST or HST, such as:
- goods and services acquired from non-registrants (for example, small suppliers)
- most expenses you incurred outside Canada (for example, gasoline, accommodation, meals, and entertainment)
- certain expenses that you do not pay GST or HST on, such as basic groceries
- expenses that are not subject to GST or HST, including insurance premiums, mortgage interest, residential rents, interest, motor vehicle licence and registration fees, and salaries
- expenses you incurred when your employer was not a GST/HST registrant
- expenses that relate to an allowance you received from your employer that is not reported in Part C of the GST/HST rebate application (for example, an allowance that was not included in your income as a taxable benefit because it was a reasonable allowance)
- any personal-use part of an eligible expense
- 50% of the GST/HST paid on eligible expenses for food, beverages, and entertainment (for long haul-truck drivers, 20% of the GST/HST paid on these expenses that were incurred during eligible travel periods)
- an expense or part of an expense for which you were reimbursed or are entitled to be reimbursed by your employer
- expenses on which you did not pay GST or HST, such as:
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If you claimed capital cost allowance
You can claim a GST/HST rebate based on the amount of capital cost allowance (CCA) you claimed on motor vehicles, aircraft and musical instruments on which you paid GST or HST. If you claim CCA on more than one property of the same class, you have to separate the part of the CCA for the property that qualifies for the rebate from the CCA for the other properties.
In most cases, you cannot claim a GST/HST rebate based on the CCA claimed on motor vehicles, aircraft and musical instruments that relates to any allowance your employer paid you on those properties. However, you can claim a rebate if it relates to an allowance your employer reports in Part C of the GST370, Employee and Partner GST/HST Rebate Application. You cannot claim a rebate based on the CCA claimed on property for which you received a non-taxable allowance.
If you paid GST when you bought your motor vehicle, aircraft or musical instrument, you can claim a rebate of 5/105 of the CCA you claimed on your income tax and benefit return. If you paid HST, you can claim a rebate of 13/113, 14/114, or 15/115 of the CCA you claimed on your income tax and benefit return, depending on which HST rate applied to the purchase.
In certain cases, you may have to do an additional calculation if you bought your motor vehicle, aircraft, or musical instrument in one province and brought the property into a participating province. For more information, see Situation 5 – Property and services brought into a participating province.
Filing deadline
You should file your Form GST370, Employee and Partner GST/HST Rebate Application, with your income tax and benefit return for the year in which you deduct the expenses.
If you do not file your rebate application with your income tax and benefit return, send it along with a letter to your tax centre. Include details such as your social insurance number and the tax year to which the application relates.
You have up to four years from the end of the year to which the expenses relate to file an application for a GST/HST rebate.
Rebate restriction
You can only file one Form GST370, Employee and Partner GST/HST Rebate Application, for each calendar year.
You cannot get a rebate of an amount if any of the following apply:
- The CRA previously refunded, remitted, or credited the tax to you
- You received or are entitled to receive a rebate, refund, or remission under any other section of the Excise Tax Act or any other act of Parliament for the same expense
- You received a credit note or you issued a debit note, for an adjustment, refund, or credit that includes the amount
- You paid GST/HST to a supplier registered under the subdivision E of Division II (simplified GST/HST registration regime) of the Excise Tax Act. To obtain confirmation whether a supplier is registered under the simplified GST/HST registration regime by using the GST/HST registry searching tool accessible to the public, go to Confirming a simplified GST/HST account number
- The deadline for filing the rebate has passed
Overpayment of a rebate
If you receive an overpayment of a GST/HST rebate, you have to repay the excess. The CRA charges interest on any balance you owe.