Line 45700 - Employee and partner GST/HST rebate

Note: Line 45700 was line 457 before tax year 2019.

If you deducted expenses from your income as an employee (line 21200 or 22900 of your return) or as a partner (lines 13499 to 14300 of your return), you may be eligible for a rebate of the GST/HST you paid on those expenses. 

Generally, you can claim this rebate if one of the following applies:

  • your employer is a GST/HST registrant, other than a listed financial institution
  • you are a member of a GST/HST-registered partnership, and you have reported on your return your share of the income from that partnership

For information, see Guide T4044, Employment Expenses.

To claim this rebate, use Form GST370, Employee and Partner GST/HST Rebate Application.

Notes

Generally, report any GST/HST rebate received, on line 10400 of your return, in the year you received it. For example, you may claim a rebate on your return for 2019. If the CRA allows your claim and assesses that return in 2020, you must report the rebate on your tax return for 2020.

If you received a GST/HST rebate in 2019 and you were an employee, see line 10400.

If you were a partner, contact the CRA Business enquiries.

Completing your tax return

Claim on line 45700 your rebate calculated on Form GST370.

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