GST370: Employee and partner GST/HST rebate application

Important: Looking for the GST/HST tax credit? If you’re looking for information on the GST/HST tax credit, check out this article instead. The GST/HST tax credit is a tax-free quarterly payment that helps low or modest income Canadians offset the GST/HST they pay on goods and services.

If you were employed by a company or you’re a member of a partnership that is a GST/HST registrant, you might be able to claim a rebate for the GST/HST paid on any employment expenses you deducted from your income. To apply for the credit, you’ll need to complete the GST370: Employee and partner GST/HST rebate application.

If your expenses were subject to Québec Sales Tax (QST), you can apply for a QST rebate by completing form VD-358-V: Québec Sales Tax Rebate for Employees and Partners.

Depending on whether you’re an employee or a member of partnership, the eligibility requirements for claiming the GST/HST rebate are different. Click the link below that applies to your situation:

Note:  If you claim the GST/HST rebate this year, the amount you receive must be claimed as other employment income on next year’s tax return.


Exceptions

You can’t claim the GST/HST rebate if:

  • Your employer is a listed financial institution such as a bank, credit union, or an insurer or
  • Your partnership provides only exempt goods and services (for instance, medical services)

Things to know before you complete your GST370

Before you complete the GST370 page, be sure to enter your work-related expenses on the applicable page in H&R Block’s tax software. Depending on whether you’re an employee or a partner, you’ll need to complete one of the following pages:

 Your situation

 Page to complete in the software before completing the GST370 page

 An employee

 (and your employer is a GST/HST    registrant)

 A member of a partnership that’s a GST/HST registrant and you paid for eligible expenses which included the GST/HST

 

You’ll need to complete Chart 1, 2, and/or 3 on a GST370 form outside of the software to calculate the total eligible expenses on which you paid GST and/or HST and enter the calculated amounts on the GST370 page in the software. Click this link to download the GST370 form from the Canada Revenue Agency (CRA) website.

While completing these charts, don’t enter any amounts in the black areas of the charts as these amounts aren’t eligible for the rebate. You’ll also need to separate the expenses on which you paid only the GST from those on which you paid HST.  For more information on completing these charts, refer to the CRA website.

If you paid all or a portion of the provincial part of HST separately, you’ll need to complete Chart 3 and enter the amount from line 4 of the chart into the GST370 page in H&R Block’s tax software. For example, you might have paid the provincial part of HST separately if you:

  • purchased goods in a non-participating province and brought them into a participating province
  • purchased goods in a participating province and brought them into another participating province for which the rate of HST is higher
  • imported commercial goods from outside Canada into a participating province
  • had goods delivered or made available to you in a participating province, or sent by mail or courier to you at an address in a participating province from a non-registered non-resident of Canada
  • bought a car in a different province or from outside Canada. 

Where do I claim this?

Follow these steps in H&R Block’s 2017 tax software:

  1. Under the PREPARE tab, click IN THIS SECTION icon.

  2. Click the Add This button under the option indicating that you had employment expenses or you had income from self-employment.

  3. Click on the EMPLOYMENT icon. You’ll find yourself here:

    DIY17_EMPLOYMENT_EN.png

  4. Under the CREDITS AND REBATES heading of the Employment & self-employment page, select the checkbox labelled Employee and partner GST/HST rebate application (GST370), then click Continue.

  5. When you arrive at the page for the Employee and partner GST/HST rebate application, enter your information into the tax software.
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