Filing methods

You can apply for a GST/HST rebate for employees and partners by filling out:

Form GST370, GST/HST rebate for employees and partners

Attach a copy of the completed form to your income tax and benefit return and enter the amount of your claim on line 45700 of your income tax and benefit return. Keep a copy of the completed form for your records.

You should file your rebate application with your income tax and benefit return for the year in which you deduct the corresponding expenses for income tax purposes.

If you do not file your rebate application with your income tax and benefit return, send it along with a letter to your tax centre.

Filing deadline

You have to file your rebate application within four years after the end of the year to which the expenses relate.

We use the calendar year in which you incur the expense to determine the four-year period. For example, if you incur an eligible expense and deduct it from your share of the partnership income in the 2025 tax year, you have until December 31, 2029, to file the GST/HST rebate application relating to that expense.

You can send only one application per calendar year.

Documents to include

You do not have to send any supporting documents with your rebate application.