As per CRA:
As an employee, you may qualify for a GST/HST rebate if all of the following conditions apply:
- you paid GST or HST on certain employment-related expenses and deducted those expenses on your income tax and benefit return
- your employer is a GST/HST registrant
You do not qualify for a GST/HST rebate in either of the following situations:
- your employer is not a GST/HST registrant
- your employer is a listed financial institution as defined in the Excise Tax Act (for example, an entity 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 was lending money)
To be able to claim these expenses, your employer must approve them and sign the T2200 Declaration of Condition of Employment. You don’t file the form with your tax return, however, you need to keep it in case CRA asks for a copy.
You are required to file the T777 Statement of Employment Expenses form with your tax return. This form allows you to calculate your eligible expenses, the amount that can be deducted on this year’s tax return, and any amount that can be carried forward to future tax returns. If you deduct the GST/HST you paid on these expenses, you might be eligible to claim a GST/HST rebate.
For more information, please see:
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