Any rebate you received on your CCA, should be used to reduce your current CCA claim.
Any rebate you received on other expenses, you claim as income on line 10400:
- Search for GST370 rebate claim from the search engine on the top bar.
- On the "2019 GST370 Rebate Claimed" page, enter the amount you received in 2020.
- You should be able to check this amount on line 10400 under your detailed summary
I hope this was helpful