GST370 is the CRA form that lets employees and partners in Canada get back the GST/HST they paid on work expenses they deducted on their income tax return, such as supplies, travel, meals and a home workspace. Your employer or partnership must be a GST/HST registrant. You attach the form to your return and claim the rebate on line 45700. You have four years after the end of the year the expenses relate to, and only one application per calendar year.
Everything below comes from the CRA's GST370 E (25) form and its four-part guidance on the rebate for employees and partners, as of October 2026.
Who qualifies
| You are | You qualify if | You don't if |
|---|---|---|
| An employee | You paid GST/HST on employment expenses you deducted on your return, and your employer is a GST/HST registrant | Your employer isn't a registrant, or is a listed financial institution such as a bank, insurer or credit union |
| A partner (an individual) | The partnership is a registrant, and you personally paid GST/HST on expenses you deducted from your share of partnership income | The partnership makes only exempt supplies, so it couldn't claim input tax credits |
For partners, the rebate is capped at what the partnership could have claimed as an input tax credit had it paid the expense itself.
Eligible and non-eligible expenses
| Eligible | Not eligible |
|---|---|
| Advertising, office expenses, supplies, rent, telephone and utilities | Purchases from non-registrants, such as small suppliers |
| Travel, lodging and parking | Most expenses incurred outside Canada |
| Meals and entertainment, the allowable part only | Zero-rated and exempt items: basic groceries, insurance premiums, interest, residential rent, licence fees and salaries |
| Legal, accounting and professional fees, maintenance and leasing | Any personal-use part, and anything your employer reimbursed or will reimburse |
| Workspace-in-the-home expenses and motor vehicle costs, allowable part | Costs tied to an allowance not reported in Part C of the form |
One trap with meals: 50% of the GST/HST on food, beverages and entertainment isn't eligible, or 20% for long-haul truck drivers on eligible travel periods. You can also claim the rebate on capital cost allowance for a motor vehicle, musical instrument or aircraft.
How the rebate is calculated
| Tax you paid | Rebate fraction |
|---|---|
| GST | 5/105 of eligible expenses |
| HST at 13% | 13/113 |
| HST at 14% | 14/114 |
| HST at 15% | 15/115 |
You start from the expenses already worked out on your return: Form T777 and TL2 for employees, and for partners Form T2125, T776, T2042, T1163 or T2121. The amounts include the GST/HST and any tips you paid tax on, less reimbursements. If union or professional dues on line 21200 are your only expense, the form tells you not to fill in the charts.
Filling it in
- Part A: your name, SIN, the tax year and your employer's or partnership's name and business number.
- Part B: the rebate calculation, using Charts 1 to 3 for expenses and capital cost allowance.
- Part C: completed by an authorized officer of your employer or partnership, if it applies.
- Part D: your certification.
- Put the total from line 15 on line 45700 of your income tax and benefit return, attach the form, and keep a copy.
If you have both employee and partner expenses, use one form and combine them. You don't send receipts with it.
The tax catch after you're paid
The rebate is taxable in the year you receive it. Employees report it on line 10400; partners report the non-CCA part on line 9974 of their business statement. If part of it relates to a vehicle, instrument or aircraft, you reduce that property's undepreciated capital cost instead. So a rebate for your 2024 expenses received in 2025 goes on your 2025 return.
A simple worked example
Say you're an employee in a province that charges GST only, and your T777 shows eligible supplies and travel on which you paid GST, with nothing reimbursed. On Form GST370 you'd enter that total, including the GST, on line 1, carry it to line 3, and multiply by 5/105 on line 4. That figure flows to line 15, your total rebate, and onto line 45700 of your return. In an HST province you'd use the matching fraction instead, such as 13/113 at 13%. Then, in the year the CRA pays you, the rebate goes on line 10400 as income.
When Part C matters
Part C is a declaration by your employer or partnership, signed by an authorized officer. It matters when your employer paid you an allowance for a vehicle, instrument or aircraft: the CRA's rule is that you generally can't claim a rebate on capital cost allowance tied to an allowance, unless the employer reports it in Part C. If none of that applies, you can leave Part C alone.
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Deadlines and records
- File within four years after the end of the year the expenses relate to. For 2025 expenses, that's December 31, 2029.
- Only one application per calendar year.
- Keep receipts, invoices, card statements, cancelled cheques and agreements for six years from the end of the year they relate to.
- If the CRA overpays you, you repay the excess, with interest on any balance owed.
The verdict
If you deduct work expenses as an employee or a partner, GST370 hands back tax you've already paid, for the cost of one extra form with your return. Check that your employer or partnership is registered, apply the right fraction for your province, and remember to report the rebate as income the following year.
Frequently asked questions
What is GST370?
It's the CRA's Employee and Partner GST/HST Rebate Application, used to recover GST/HST paid on eligible expenses deducted on your income tax return.
Where do I claim the GST370 rebate?
Enter the total rebate on line 45700 of your income tax and benefit return and attach Form GST370.
What is the deadline for GST370?
Within four years after the end of the year the expenses relate to; for 2025 expenses, by December 31, 2029.
Can I claim GST370 if my employer is a bank?
No. You aren't eligible if your employer is a listed financial institution, such as a bank, insurance company or credit union.
Is the GST370 rebate taxable?
Yes. Employees include it on line 10400 for the year they receive it, and partners report it on line 9974 of their business statement.
Do I send receipts with GST370?
No. You don't send supporting documents, but you must keep records for six years.
