Employee and Partner GST/HST
Rebate Application 		GST370
You do not qualify for this rebate if your employer is a listed financial institution (for example, a person that was, at any time during the year, a bank, an investment dealer, a trust company, an insurance company, a credit union, or a corporation whose principal business is lending money).
For details on how to complete this form, see Guide T4044, Employment Expenses (for employees)or go to our webpage "GST/HST rebate for employees and partners". This form applies to 2014 and later tax years .
Part A - Identification (to be completed by claimant)
 
Last name First name
Taxation year of claim Business Number of employer or partnership Social insurance number
Name of employer or partnership (must be a GST/HST registrant)
 

Part B - Rebate calculation (to be completed by claimant)
             
GST rebate for eligible expenses on which you paid GST
Eligible expenses, other than CCA, on which you paid GST (from box A of Chart 1 on this form)  1 
Eligible CCA on motor vehicles, musical instruments, and aircraft for which you paid GST (from box B of Chart 1 on this form)  2 
Total eligible expenses for the GST rebate (line 1 plus line 2) 64850  3 
Eligible GST - multiply line 3 by 5/105  4 
 
HST rebate for eligible expenses on which you paid HST
12%HST 13%HST 14%HST 15%HST
Eligible expenses, other than CCA, on which you paid the HST (from box C of Chart 2-12%HST, Chart 2-13%HST, Chart 2-14%HST and Chart 2-15%HST on this form)  5 
Eligible CCA on motor vehicles, musical instruments, and aircraft for which you paid the HST (from box D of Chart 2-12%HST, Chart 2-13%HST, Chart 2-14%HST and Chart 2-15%HST on this form)  6 
Total (add lines 5 and 6 in each of columns)  7 
Total eligible expenses for the HST rebate (add the totals of column 12%HST, 13%HST, 14%HST and 15%HST together from line 7) 64857  8 
Multiply Column 12%HST line 7 by 12/112  9 
Multiply Column 13%HST line 7 by 13/113  10 
Multiply Column 14%HST line 7 by 14/114  11 
Multiply Column 15%HST line 7 by 15/115  12 
Total (add lines 9, 10, 11 and 12). For more information to complete this section, see Guide RC4091 or Guide T4044.  13 
 
Rebate for property and services brought into a participating province. Do not include any expenses for which you paid HST
For more information, see Situation 5 in Guide RC4091.
A-1%HST B-2%HST C-3%HST D-7%HST E-8%HST F-9%HST G-10%HST
Eligible expenses, other than CCA, on which you paid the provincial part of HST separately  14 
Eligible CCA on motor vehicles, musical instruments, and aircraft for which you paid the provincial part of HST separately  15 
Total (add lines 14 and 15 in each of columns A, to G)  16 
Total expenses eligible for the rebate (add the totals of columns A to G together from line 16) 64860  17 
Multiply Column A line 16 by 1/101  18 
Multiply Column B line 16 by 2/102  19 
Multiply Column C line 16 by 3/103  20 
Multiply Column D line 16 by 7/107  21 
Multiply Column E line 16 by 8/108  22 
Multiply Column F line 16 by 9/109  23 
Multiply Column G line 16 by 10/110  24 
Total (add lines 18 to 24). For more information to complete this section, see Guide RC4091.  25 
 
Employee and partner GST/HST rebate (add lines 4, 13 and 25)
Enter the amount from line 26 on line 45700 of your income tax return.		  26 
 

 
2

Part C - Declaration by claimant's employer or partnership (An authorized officer of your employer or partnership must complete this area, only if you are claiming a rebate for any expenses included on lines 4, 13 or 25 in Part B, for which you were paid an unreasonable allowance.)
I certify that for the tax year stated above, the claimant was paid the following allowance(s), which at the time it was paid, I did not consider to be reasonable for the purposes of subparagraphs 6(1)(b)(v), (vi), (vii), or (vii.1) of the Income Tax Act . I will not include an amount equal to this allowance when determining my input tax credit or rebate.
Amount received Reason for allowance(s)
(list activities)
Name of employer or partnership
Signature of employer or authorized officer
 		 Position of authorized officer
 		 Year/Month/Day
 
         
Area D - Certification (to be completed by claimant)
I certify that the information in this document is, to the best of my knowledge, true, correct, and complete and that I am eligible for the employee and partner GST/HST rebate for the taxation year stated above. Signature Year/Month/Day
         
 
Chart 1 - Eligible expenses on which you paid GST
Type of expenses (1)
Total expenses		 (2)
Non-eligible portion
of expenses		 (3)
Eligible expenses
(col.1 minus col.2)
Accounting and legal fees
Advertising and promotion
Food, beverages, and entertainment
Lodging
Parking
Supplies
Other expenses (specify)
Tradesperson's tools expenses (for employees)
Apprentice mechanic tools expenses (for employees)
Musical instrument expenses other than CCA
Artists' employment expenses
Union, professional, or similar dues
Motor vehicle expenses
Fuel
Maintenance and repairs
Insurance, licence, registration, and interest Not eligible
Leasing
Other expenses (specify)
Work space in home
Electricity, heat, and water
Maintenance
Insurance and property taxes Not eligible
Other expenses (specify)
Total eligible expenses other than CCA (column 3) (A)
Capital cost allowance (CCA) on motor vehicles, musical instruments, and aircraft (B)
 
 
 
3

Chart 2-12%HST - Eligible expenses on which you paid HST (12%)
Type of expenses (1)
Total expenses		 (2)
Non-eligible portion
of expenses		 (3)
Eligible expenses
(col.1 minus col.2)
Accounting and legal fees
Advertising and promotion
Food, beverages, and entertainment
Lodging
Parking
Supplies
Other expenses (specify)
Tradesperson's tools expenses (for employees)
Apprentice mechanic tools expenses (for employees)
Musical instrument expenses other than CCA
Artists' employment expenses
Union, professional, or similar dues
Motor vehicle expenses
Fuel
Maintenance and repairs
Insurance, licence, registration, and interest Not eligible
Leasing
Other expenses (specify)
Work space in home
Electricity, heat, and water
Maintenance
Insurance and property taxes Not eligible
Other expenses (specify)
Total eligible expenses other than CCA (column 3) (C)
Capital cost allowance (CCA) on motor vehicles, musical instruments, and aircraft (D)


Chart 2-13%HST - Eligible expenses on which you paid HST (13%)
Type of expenses (1)
Total expenses		 (2)
Non-eligible portion
of expenses		 (3)
Eligible expenses
(col.1 minus col.2)
Accounting and legal fees
Advertising and promotion
Food, beverages, and entertainment
Lodging
Parking
Supplies
Other expenses (specify)
Tradesperson's tools expenses (for employees)
Apprentice mechanic tools expenses (for employees)
Musical instrument expenses other than CCA
Artists' employment expenses
Union, professional, or similar dues
Motor vehicle expenses
Fuel
Maintenance and repairs
Insurance, licence, registration, and interest Not eligible
Leasing
Other expenses (specify)
Work space in home
Electricity, heat, and water
Maintenance
Insurance and property taxes Not eligible
Other expenses (specify)
Total eligible expenses other than CCA (column 3) (C)
Capital cost allowance (CCA) on motor vehicles, musical instruments, and aircraft (D)
 
4

Chart 2-14%HST - Eligible expenses on which you paid HST (14%)
Type of expenses (1)
Total expenses		 (2)
Non-eligible portion
of expenses		 (3)
Eligible expenses
(col.1 minus col.2)
Accounting and legal fees
Advertising and promotion
Food, beverages, and entertainment
Lodging
Parking
Supplies
Other expenses (specify)
Tradesperson's tools expenses (for employees)
Apprentice mechanic tools expenses (for employees)
Musical instrument expenses other than CCA
Artists' employment expenses
Union, professional, or similar dues
Motor vehicle expenses
Fuel
Maintenance and repairs
Insurance, licence, registration, and interest Not eligible
Leasing
Other expenses (specify)
Work space in home
Electricity, heat, and water
Maintenance
Insurance and property taxes Not eligible
Other expenses (specify)
Total eligible expenses other than CCA (column 3) (C)
Capital cost allowance (CCA) on motor vehicles, musical instruments, and aircraft (D)

Chart 2-15%HST - Eligible expenses on which you paid HST (15%)
Type of expenses (1)
Total expenses		 (2)
Non-eligible portion
of expenses		 (3)
Eligible expenses
(col.1 minus col.2)
Accounting and legal fees
Advertising and promotion
Food, beverages, and entertainment
Lodging
Parking
Supplies
Other expenses (specify)
Tradesperson's tools expenses (for employees)
Apprentice mechanic tools expenses (for employees)
Musical instrument expenses other than CCA
Artists' employment expenses
Union, professional, or similar dues
Motor vehicle expenses
Fuel
Maintenance and repairs
Insurance, licence, registration, and interest Not eligible
Leasing
Other expenses (specify)
Work space in home
Electricity, heat, and water
Maintenance
Insurance and property taxes Not eligible
Other expenses (specify)
Total eligible expenses other than CCA (column 3) (C)
Capital cost allowance (CCA) on motor vehicles, musical instruments, and aircraft (D)