Line 457 - Employee and partner GST/HST rebate

You may be eligible for a rebate of the GST/HST you paid on expenses you deducted from your income as an employee (line 212 or line 229 of your return) or as a partner (lines 135 to 143 of your return).

Generally, you can claim this rebate if one of the following applies:

• Your employer is a GST/HST registrant, other than a listed financial institution.
• You are a member of a GST/HST-registered partnership, and you have reported on your return your share of the income from that partnership.

For a list of qualifying expenses and information see GST/HST rebate for employees and partners. If you had expenses as an employee you can also use Guide T4044, Employment Expenses.

To claim this rebate, use Form GST370, Employee and Partner GST/HST Rebate Application.

Completing your tax return

Claim on line 457 your rebate calculated on Form GST370.

Supporting documents

Attach a completed copy of form GST370 to your paper return.

Forms and publications

• General income tax and benefit package - Guide, return and schedules
• Guide T4044, Employment Expenses
• Form GST370, Employee and Partner GST/HST Rebate Application

Related topics

• Line 104 - Other employment income
• Lines 135 to 143 - Self-employment income
• Line 212 - Annual union, professional, or like dues
• Line 229 - Other employment expenses

Date modified:

2017-01-04