Employee & partner GST/HST rebate review document

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Completing Your GST/HST Rebate From

You must complete the GST370 Employee and Partner GST/HST Rebate Application form to apply for the rebate:

Part A: Report your identification information and the tax year.

Part B: Calculate your rebate amount based on the employment expenses you claimed on the T777 form and the GST/HST rate of your province. For expenses which you have paid a GST amount, claim a rebate of 5/105 (Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Quebec, Saskatchewan, and Yukon). For expenses where you have paid an HST amount claim a rebate of:

• 13/113 (Ontario)
• 14/114 (Prince Edward Island)
• 15/115 (New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island)

Quebec residents claim the 5/105 GST rebate, and the 9.975/109.975 PST/QST rebate. Saskatchewan residents claim the 5/105 GST rebate and the 5/105 PST rebate.

In this section of the form, you need to complete charts 1 and 2 before completing the first page:

• use chart 1 to calculate the eligible portion of your expenses other than CCA (i.e. 50% of food and beverage, utilities, motor vehicle fuel, etc.)
• use chart 2 to calculate the eligible expenses on CCA
• report the eligible expenses other than CCA on line 1 of the first page
• report the eligible CCA expenses on line 2 of the first page
• add both lines and multiply by your province’s GST/HST rebate rate

Part C: Your employer should complete this part if you claim a rebate for expenses that relate to a taxable allowance (Box 40 of the T4 slip). You cannot claim a rebate for expenses for which you received a non-taxable allowance. A non-taxable allowance is an allowance that was considered reasonable at the time it was paid.

Part D: Authorize the claim by certifying the accuracy of the information you provided.

 

For more information please visit TurboTax's Blog .

 

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