Line 457 - Employee and partner GST/HST rebate

You may be eligible for a rebate of the GST/HST you paid on expenses you deducted from your income as an employee (line 212 or line 229 of your return) or as a partner (lines 135 to 143 of your return).

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.


Generally, report any GST/HST rebate received, on line 104 of your return, in the year you receive it. For example, you may claim a rebate on your return for 2018. If the CRA allows your claim and assesses that return in 2019, you must report the rebate on your tax return for 2019.

If you received a GST/HST rebate in 2018 and you were an employee, see line 104.

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

Completing your tax return

Claim on line 457 your rebate calculated on Form GST370.

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