Can I claim the rebate if my employer is not registered for GST/HST?

Generally no. The rebate is only available when your employer or partnership is a GST/HST registrant, and some registrants, such as listed financial institutions, are excluded.

Which expenses qualify for the GST370 rebate?

Expenses you actually deducted on your return that included GST or HST, such as vehicle costs, parking, supplies, and certain fees. Expenses that carried no GST/HST, such as insurance or basic groceries, do not generate a rebate.

Is the rebate taxable?

In most cases, yes. A rebate received for expenses is generally included in income on the following year's return, or it reduces the capital cost of the related property when the rebate relates to capital cost allowance.

Do I need Form T777 as well?

Employees usually calculate their deductible employment expenses on Form T777 first, then use those figures to complete the GST370. The two forms typically travel together with your return.

Business

Fill Out CRA Form GST370 Online

Employee and Partner GST/HST Rebate Application

Canada Revenue Agency

Claims a rebate of the GST/HST paid on expenses deducted as an employee or partner on your income tax return.

Reviewed July 2026

How it works

1
Open the form. The official PDF loads straight into the editor, no download needed first.
2
Fill it out in the editor. Click anywhere to type, add checkmarks and place your signature.
3
Download your PDF. Save the completed form, ready to print or submit.

CRA Form GST370, Employee and Partner GST/HST Rebate Application, lets certain employees and members of partnerships recover the GST or HST they paid on expenses they deducted on their income tax return. If you deducted employment expenses or partnership expenses that included GST/HST, and your employer or partnership is a GST/HST registrant, this rebate puts some of that tax back in your pocket.

You can open Form GST370 in the Universal PDF editor, type your identification details and expense figures directly into the fields, work through the rebate calculation, and download a clean, completed PDF to include with your income tax and benefit return.

What is Form GST370 used for

When you deduct expenses such as vehicle costs, supplies, or professional dues on your tax return, part of what you paid often includes GST or HST. The GST370 calculates a rebate of that embedded tax so you are not out of pocket for sales tax on expenses you incurred to earn income.

The rebate is based on the eligible expenses you claimed on your return, typically the amounts calculated on Form T777 for employees or the expense claims of a member of a partnership. Because GST and HST rates differ by province, the form separates expenses by the rate of tax that applied to them.

Who files Form GST370

Two groups can generally apply. The first is employees who deducted employment expenses and whose employer is registered for the GST/HST. The second is individuals who are members of a partnership that is a GST/HST registrant and who deducted partnership expenses on their personal return.

You cannot claim the rebate if your employer is not a GST/HST registrant, or in certain cases where the employer is a listed financial institution. If you are unsure whether your situation qualifies, review the CRA guidance for the form or consider speaking with a tax professional.

How to fill out Form GST370

The form walks through identification, the rebate calculation, and a certification. Work through it in order:

Identification: enter your name, social insurance number, address, and the tax year the claim relates to, along with your employer's or partnership's name.
Eligible expenses: transfer the expenses you deducted on your return, separating amounts by the GST or HST rate that applied to each purchase.
Rebate calculation: apply the factors printed on the form to work out the rebate for GST-taxed and HST-taxed expenses, then total them.
Certification: sign and date the form. A claim without a signature can be rejected.

Filing the form with your return

Attach the completed GST370 to the income tax and benefit return for the year you are claiming the rebate, and enter the rebate amount on the line of the return designated for the employee and partner GST/HST rebate. Keep your receipts and a copy of the form in case the CRA asks to see them.

Note that a rebate you receive generally has to be reported on the following year's return as income, or as a reduction of the expense or capital cost it related to, so keep track of what you were paid.

Frequently asked questions

No. The form is filed together with your income tax and benefit return for the year of the claim. The rebate amount from the form is entered on the return itself.

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This form is reproduced from official Canadian government sources. Universal PDF is not affiliated with or endorsed by any Canadian federal or provincial government body; always confirm you have the current version on the official site.