To decide which box to enter your expenses in, you first need to determine whether you're eligible to claim a GST/HST rebate:
If you're claiming employment expenses, you may be able to claim a rebate of the GST, HST, or QST you paid on them.
As an employee, you may qualify for a GST/HST rebate if:
- you paid GST or HST on certain employment-related expenses and deducted those expenses on your income tax and benefit return; and
- your employer is a GST/HST registrant.
You don't qualify for a GST/HST rebate if your employer:
- is not a GST/HST registrant; or
- is a listed financial institution.
If you are eligible for a GST/HST rebate, separate your employment expenses into those on which you paid GST, those on which you paid HST, and those on which you did not pay tax (zero-rated or exempt), and enter them into the appropriate box. Whether you paid GST or HST is determined by the province in which you paid those expenses (e.g. the maritime provinces and Ontario have HST, while Alberta has GST).
