GST370 - fill out and auto calculate/complete form online

Canada Revenue
Agency

Agence du revenu
du Canada

EMPLOYEE AND PARTNER GST/HST REBATE APPLICATION

You do not qualify for this rebate if your employer is a listed financial institution (for example, a person that was, at any time during the year, a bank, an
investment dealer, a trust company, an insurance company, a credit union, or a corporation whose principal business is lending money).

For details on how to complete this form, see Guide T4044, Employment Expenses (for employees) or Guide RC4091, GST/HST Rebate for Partners
(for members of a partnership). This form applies to 2023 and later tax years.

Area A – Identification (to be completed by claimant)

Last name

First name and initial(s)

Tax year of claim (one year per claim)

Social insurance number

2023

Name of employer or partnership (must be a GST/HST registrant)

Business number of employer or partnership

Area B – Rebate calculation (to be completed by claimant)

GST rebate for eligible expenses on which you paid the GST

Eligible expenses, other than capital cost allowance (CCA), on which you paid the GST (total of column 3A

of Chart 1 on page 2 of this form)

Eligible CCA on motor vehicles, musical instruments, and aircraft for which you paid the GST

(from column 3A of Chart 2 on page 3 of this form)

Total eligible expenses for the GST rebate (line 1 plus line 2)

64850

Eligible GST – multiply line 3 by 5/105

HST rebate for eligible expenses on which you paid the HST

3B – 13% HST

3C – 14% HST

3D – 15% HST

Eligible expenses, other than CCA, on which you paid the HST (totals

of each of columns 3B, 3C, and 3D of Chart 1 on page 2 of this form)

Eligible CCA on motor vehicles, musical instruments, and

aircraft for which you paid the HST (3B, 3C, and 3D of Chart 2

on page 3 of this form)

Total (add lines 5 and 6 in each of columns 3B, 3C, and 3D)

Total eligible expenses for the HST rebate (add the totals
of column 3B, 3C, and 3D together from line 7)

64857

Multiply Column 3B line 7 by 13/113

Multiply Column 3C line 7 by 14/114

Multiply Column 3D line 7 by 15/115

Total (add lines 9, 10, and 11).

For more information to complete this section, see Guide T4044 or Guide RC4091.

Total expenses eligible for the HST rebate (from line 4 in Chart 3 on page 3).

64860

Rebate for property and services brought into a participating province.

Enter the result from line 11 in Chart 3 on page 3 of this form.

Employee and partner GST/HST rebate (add lines 4, 12, and 14).

Enter the result on line 15, and enter that amount on line 45700 of your income tax return.

Area C – Declaration by claimant's employer or partnership – An authorized officer of your employer or partnership must complete this area only if you

are claiming a rebate for any expenses included on lines 4, 12, or 14 in Area B (above) for which you were paid an unreasonable allowance.

I certify that for the tax year stated above, the claimant was paid the following allowance(s), which at the time it was paid, I did not consider to be reasonable for
the purposes of subparagraphs 6(1)(b)(v), (vi), (vii), or (vii.1) of the Income Tax Act. I will not include an amount equal to this allowance when determining my
input tax credit or rebate.

Reason for allowance(s)

Amount received

(list activities)

Name of employer or partnership

Signature of employer

Position of

Year

Month

Day

or authorized officer

authorized officer

Area D – Certification (to be completed by claimant)

I certify that the information in this document is, to the best of my knowledge, true, correct, and complete and that I am eligible for the employee and partner
GST/HST rebate for the tax year stated in Area A.

Signature

Year

Month

Day

GST370 E (23)

Vous pouvez obtenir ce formulaire en français à www.arc.gc.ca ou au 1-800-959-3376.

Chart 1 – Eligible expenses (other than CCA) on which you paid GST/HST

(1) Total expenses

(2) Non-eligible portion of expenses

(3) Eligible expenses (col. 1 minus col. 2)

Type of expenses

5% GST

13% HST

14% HST

15% HST

5% GST

13% HST

14% HST

15% HST

5% GST

13% HST

14% HST

15% HST

Accounting and legal fees

Advertising and promotion

Food, beverages, and entertainment

Lodging

Parking

Supplies

Other expenses (please specify)

Tradesperson's tools expenses (for employees)

Apprentice mechanic tools expenses (for employees)

Musical instrument expenses other than CCA

Artists' employment expenses

Union, professional, or similar dues

Motor vehicle expenses: Fuel

Maintenance and repairs

Insurance, licence, registration, and interest

Leasing

Other expenses

Work space in home

Electricity, heat, and water

Maintenance

Insurance and property taxes

Other expenses (please specify)

Total eligible expenses (other than CCA) in each of columns 3A, 3B, 3C and 3D

Page 2

Chart 2 – Capital Cost Allowance (CCA) on which you paid GST/HST

(1) Total expenses

(2) Non-eligible portion of expenses

(3) Eligible expenses (col. 1 minus col. 2)

5% GST

13% HST

14% HST

15% HST

5% GST

13% HST

14% HST

15% HST

5% GST

13% HST

14% HST

15% HST

Capital cost allowance (CCA) on
motor vehicles, musical
instruments, and aircraft

Chart 3 – Rebate for property and services brought into a participating province

Rebate for property and services brought into a participating province.Do not include any expenses for which you paid the HST (federal and provincial component)
as it should be included in Chart 1.

For more information, go to Situation 5 on our webpage "GST/HST rebate for employees and partners".

A – 1% HST

B – 2% HST

C – 8% HST

D – 9% HST

E – 10% HST

Eligible expenses, other than CCA, on which
you paid the provincial part of the HST

separately

Eligible CCA on motor vehicles, musical
instruments, and aircraft for which you paid

the provincial part of HST separately

Total (add lines 1 and 2 in each of

columns A, B, C, D, and E)

Total expenses eligible for the HST rebate (add the totals of columns A, B, C, D and E together from line 3).
Enter the result on line 13 of Area B on page 1.

64860

Multiply Column A line 3 by 1/101

Multiply Column B line 3 by 2/102

Multiply Column C line 3 by 8/108

Multiply Column D line 3 by 9/109

Multiply Column E line 3 by 10/110

Total Total (add lines 5, 6, 7, 8 and 9).

Enter the result on line 14 of Area B. For more information to complete this section, see Guide RC4091.

Personal information (including the SIN) is collected for purposes of the administration or enforcement of the Excise Tax Act, Part IX, and related programs and activities including administering tax, rebates,
elections, audit, compliance, and collection. The information collected may be used or disclosed for the purposes of other federal acts that provide for the imposition and collection of a tax or duty. It may also be
disclosed to other federal, provincial, territorial or foreign government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under
the Privacy Act, individuals have the right to: access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada regarding the handling of the individual's personal
information. Refer to Personal Information Bank CRA PPU 241 on Info Source at canada.ca/cra-info-source.

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