CRA Form GST370, Employee and Partner GST/HST Rebate Application
Claim back the GST/HST you paid on eligible work expenses you deducted.
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About CRA Form GST370, Employee and Partner GST/HST Rebate Application
The GST370, Employee and Partner GST/HST Rebate Application, is a CRA form that lets employees and partners claim a rebate of the GST or HST paid on eligible expenses. It applies to expenses you deducted on your income tax return that related to your employment or your work as a member of a partnership.
You usually complete it for a year in which you claimed deductible expenses such as certain vehicle, supply, or work-space costs that included GST or HST. The rebate returns part of that tax to you and can also affect your income for the following year. This page is a free fillable helper and general guide, not tax advice, so always download and file the current official form from the CRA.
Who needs to complete it
- Employees who deducted eligible employment expenses that included GST or HST.
- Members of a partnership who paid GST or HST on expenses they deducted for the partnership.
- Commissioned or salaried workers who claimed expenses their employer required them to pay.
- People who paid tax on eligible supplies, vehicle costs, or a work-space and want the rebate.
How to fill out CRA Form GST370, Employee and Partner GST/HST Rebate Application
- 1Enter your name, social insurance number, and the tax year the claim relates to.
- 2Confirm whether you are applying as an employee or as a member of a partnership.
- 3List the eligible expenses on which you paid GST or HST and that you deducted on your return.
- 4Separate the expenses by the applicable GST or HST tax type as the form directs.
- 5Apply the correct rebate calculation to each group of expenses to find the rebate amount.
- 6Total the amounts to arrive at your employee and partner GST/HST rebate.
- 7Carry the rebate to the correct line on your income tax return.
- 8Note any part of the rebate that must be reported as income in a later year.
- 9Review each entry, sign and date the form, and file it with your return.
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Frequently asked questions
Who can claim the GST370 rebate?
Employees and members of a partnership who paid GST or HST on eligible expenses that they deducted on their income tax return may be able to claim the rebate. Check the CRA conditions for your case.
Do I need to have deducted the expenses first?
Yes. The rebate applies to eligible expenses you deducted on your return, so the deduction and the rebate claim work together.
Where do I file the completed form?
You attach the GST370 to your income tax return for the year and enter the rebate on the line the form and CRA guidance point to.
Does the rebate count as income later?
Part of the rebate can be treated as income or reduce expenses in a following year, depending on what it relates to. The form and CRA guidance explain how to report it.
Can I claim if my employer already reimbursed me?
Amounts your employer reimbursed are generally not eligible, since the rebate is for tax you actually paid on deductible expenses. Review the CRA rules before you claim.
Is this the official CRA form?
This is a general helper. The form and the rules change over time, so always download and file the current official GST370 from the CRA before you rely on it.