What is the GST/HST rebate for partners received in the year? I had a net refund (GST owing on rent was less than GST paid to suppliers). Is this refund taxable?

If you paid out of pocket expenses that had GST or HST added, you might qualify for some amount of rebate on the tax paid on those expenses.

From the CRA page:

"

You may be eligible for a rebate of the GST/HST you paid on expenses you deducted from your income as an employee (line 212, or line 229) or as a partner (lines 135 to 143).

Generally, you can claim this rebate if one of the following applies:

• Your employer is a GST/HST registrant, other than a listed financial institution.
• You are a member of a GST/HST-registered partnership, and you have reported on your return your share of the income from that partnership.

To claim this rebate, if you incurred the expenses as an employee, use Guide T4044, Employment Expenses. If you incurred the expenses as a member of a partnership, use Guide RC4091, GST/HST Rebate for Partners. These guides list the qualifying expenses. They also include Form GST370, Employee and Partner GST/HST Rebate Application, which you need to make your claim. Attach a completed copy of this form to your paper return."