In order for you to claim the GST/HST rebate for employees, your employer must be a GST/HST registrant (in other words, they must be registered with CRA for GST/HST purposes). See below for the criteria for making this claim:
Employee whose employer is a GST/HST registrant
As an employee, you may qualify for the GST/HST rebate if:
- you paid the GST/HST on certain employment-related expenses and deducted those expenses on your income tax return; and
- your employer is a GST/HST registrant.
You do not qualify for the GST/HST rebate if your employer: