As an employee, you may qualify for a GST/HST rebate if:
- you paid GST or HST on certain employment-related expenses and deducted those expenses on your tax return; and
- your employer is a GST/HST registrant.
You do not qualify for a GST/HST rebate if your employer:
- is not a GST/HST registrant; or
- 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)
Note
You should file your Form GST370 with your tax return for the year in which you deduct the expenses.
If you do not file your rebate application with your tax return, send it along with a letter to your tax centre. Include details such as your social insurance number and the tax year to which the application relates.
If you do not file your rebate application with your tax return, you have up to four years from the end of the year to which the expenses relate to file an application. We use the calendar year in which you incur the expense to determine the four-year period for employees.
You can only file one GST370, Employee and Partner GST/HST rebate application for each calendar year. You cannot get a rebate of an amount if:
- we previously refunded, remitted, or credited the tax to you;
- you received or are entitled to receive a rebate, refund, or remission under any other section of the Excise Tax Act or any other act of Parliament for the same expense;
- you received a credit note, or you issued a debit note, for an adjustment, refund, or credit that includes the amount; or
- the deadline for filing the rebate has passed.
