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 line 22900) or as a partner (lines 13499 to 14300), 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:

For information, see Guide T4044, Employment Expenses.

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


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 2022. If the CRA allows your claim and assesses that return in 2023, you must report the rebate on your tax return for 2023.

If you received a GST/HST rebate in 2022 and you were an employee, see line 10400.

If you were a partner, call our business enquiries line.

Completing your tax return

Claim on line 45700 of your return the rebate you calculated on Form GST370.

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