Example – GST370 Part B – Rebate calculation
GST rebate for eligible expenses on which you paid GST
Eligible expenses, other than CCA, on which you paid the GST (total of column 3A of Chart 1 on page 4 of this form)
$ Blank space for dollar value
Line 1
Eligible CCA on motor vehicles, musical instruments, and aircraft for which you paid the GST (from column 3A of Chart 2 on page 5)
$ Blank space for dollar value
Line 2
Total expenses eligible for the GST rebate (line 1 plus line 2)
Line 64850
$ Blank space for dollar value
Line 3
Eligible GST - multiply line 3 by 5/105
$ Blank space for dollar value
Line 4
HST rebate for eligible expenses on which you paid the HST
3B - 13% HST
3C - 15% HST
Eligible expenses, other than CCA, on which you paid the HST (totals of columns 3B, and 3C of Chart 1 on page 4 )
$4,418.25
3C - 13% HST column Line 5
Eligible CCA on motor vehicles, musical instruments, and aircraft for which you paid the HST (columns 3B, and 3C of Chart 2 on page 5)
$6,483.37
3C - 13% HST column Line 6
Total (add lines 5 and 6 in each of columns 3B, and 3C )
$10,901.62
3C - 13% HST column Line 7
Total eligible expenses for the HST rebate (add the totals of column 3B, and 3C together from line 7)
Line 64857
$10,901.62Blank space for dollar value
Line 8
Multiply column 3B line 7 by 13/113
$1,254.17
Line 9
Multiply column 3C line 7 by 15/115
$ Blank space for dollar value
Line 10
Total (add lines 9 and 10). For more information on how to fill out this section, see GST/HST rebate for employees and partners or Guide T4044.
$1,254.17
Line 11
Total expenses eligible for the HST rebate (from line 4 in Chart 3 on page 5)
Line 64860
Blank space for dollar value
Line 12
Rebate for property and services brought into a participating province Enter the result from line 9 in Chart 3 on page 5).
$ Blank space for dollar value
Line 13
Employee and partner GST/HST rebate (add lines 4, 11 and 13). Enter the result on line 14, and enter that amount on line 45700 of your income tax and benefit return.
$1,254.17
Line 14
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