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:

• 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, complete Form GST370, Employee and Partner GST/HST Rebate Application.

Completing your tax return

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

Forms and publications

• Income Tax Package – Guide, return, and schedules
• Guide T4044, Employment Expenses
• Form GST370, Employee and Partner GST/HST Rebate Application

Related topics

• Line 10400 – Other employment income
• Lines 13499 to 14300 – Self-employment income
• Line 21200 – Annual union, professional, or like dues
• Line 22900 – Other employment expenses