Applicable forms for an employee whose employer is a GST/HST registrant:

• Form T777, Statement of Employment Expenses
• If applicable, Form TL2, Claim for Meals and Lodging Expenses

Applicable forms for an individual who is a member of GST/HST-registered partnership and who has incurred eligible expenses which included the GST/HST:

• Most business expenses – Form T2125, Statement of Business or Professional Activities
• Rental expenses – Form T776, Statement of Real Estate Rentals
• Farming expenses – Form T2042, Statement of Farming Activities
• Farming expenses for those participating in the AgriStability and AgriInvest programs – Form T1163, Statement A – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
• Fishing expenses – Form T2121, Statement of Fishing Activities

If you are filing a rebate application for employment expenses that relate to a tax year before 2020, refer to Chapter 10 of the version of Guide T4044, Employment Expenses, that relates to that year for instructions on how to fill out Form GST370.

Not all union, professional, or similar dues that you claimed on line 21200 of your income tax and benefit return are subject to the GST/HST. Your receipt for these dues should show whether the GST/HST was charged. If these dues are the only expense you deducted, do not fill out the charts on the form.

Add lines 4 and 12, and enter the result on line 15. The amount on line 15 is your total rebate claim. Enter this amount on line 45700 of your income tax and benefit return. Remember to fill out Part D.

Before filling out Part B, fill out Chart 1 and Chart 2 (if applicable) on pages 4 and 5 of the form to determine your total expenses that are eligible for the GST rebate.

Enter in column 1A of Chart 1 the employment expenses you deducted on your income tax and benefit return. You calculated these amounts on the following forms or other documents that you filed with your income tax and benefit return:

• Employees:
  • Form T777, Statement of Employment Expenses
  • Form TL2, Claim for Meals and Lodging Expenses
• Partners:
  • Form T2125, Statement of Business or Professional Activities
  • Form T776, Statement of Real Estate Rentals
  • Form T2042, Statement of Farming Activities
  • Form T1163, Statement A – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
  • Form T2121, Statement of Fishing Activities

In addition, if you claimed union, professional, or similar dues on line 21200 of your income tax and benefit return and you paid the GST on these amounts, enter these amounts in column 1A of Chart 1, minus any amount you were reimbursed. Your receipt for these dues should show whether the GST was charged.

Do not enter any amount in the black areas of Chart 1, since these expenses are not eligible for the rebate.

Enter in column 2A of Chart 1 the amount of any expenses you included in column 1A that is not eligible for the rebate. For each expense, subtract the amount in column 2A from the amount in column 1A. Enter the result in column 3A. Total the expenses in column 3A, and enter the result in the "Total eligible expenses" box of column 3A.

If you deducted CCA for a motor vehicle, a musical instrument, or an aircraft on which you paid the GST, enter the total amount of this CCA in column 1A of Chart 2. Subtract any non-eligible CCA in column 2A from your total CCA in column 1A. Enter the result in column 3A.

Copy the "Total eligible expenses" amount from column 3A of Chart 1 and column 3A of Chart 2 to lines 1 and 2 respectively of Part B on page 1 of the form. Add line 1 and line 2 in Part B, and enter the result on line 3. Multiply line 3 by 5/105, and enter the result on line 4.

If situation 5 does not apply to you, copy the amount from line 4 to line 15. This is your total rebate claim. Enter this amount on line 45700 of your income tax and benefit return. Remember to fill out Part D.

Before filling out Part B, fill out Chart 1 and Chart 2 (if applicable) on page 4 and 5 of the form to determine your total expenses that are eligible for the HST rebate.

Enter in column 1B, 1C and/or 1D of Chart 1 (depending on the HST rates applicable to you) the employment expenses you deducted on your income tax and benefit return. You calculated these amounts on the following forms or other documents you file with your income tax and benefit return:

• Employees:
  • Form T777, Statement of Employment Expenses
  • Form TL2, Claim for Meals and Lodging Expenses
• Partners:
  • Form T2125, Statement of Business or Professional Activities
  • Form T776, Statement of Real Estate Rentals
  • Form T2042, Statement of Farming Activities
  • Form T1163, Statement A – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
  • Form T2121, Statement of Fishing Activities

In addition, if you claimed union, professional, or similar dues on line 21200 of your income tax and benefit return and you paid the HST on these amounts, enter these amounts in column 1B, 1C and/or 1D of Chart 1, minus any amount you were reimbursed. Your receipt for these dues should show whether the HST was charged.

Do not enter any amount in the black areas of Chart 1, since these expenses are not eligible for the rebate.

Enter in column 2B, 2C and/or 2D of Chart 1 the portion of any expenses you included in the applicable box of column 1 of Chart 1 that is not eligible for the rebate. For each expense, subtract the amount in column 2 from the corresponding amount in column 1. Enter the results in column 3B, 3C and/or 3D of Chart 1, as applicable. Total the eligible expenses in column 3B, 3C and/or 3D and enter the results in the appropriate "Total eligible expenses" boxes of column 3 of Chart 1.

If you deducted CCA for a motor vehicle, a musical instrument, or an aircraft on which you paid the HST, enter the total amount of this CCA in column 1B, 1C and/or 1D of Chart 2. Subtract any non-eligible CCA in column 2B, 2C and/or 2D as applicable from your total CCA in the corresponding row of column 1. Enter the result in column 3B, 3C and/or 3D of Chart 2, as applicable.

Copy the "Total eligible expenses" amount from column 3B, 3C and/or 3D of Chart 1 to column 3B, 3C and/or 3D of line 5 (depending on the HST rates applicable to your situation) of Part B on page 2 of the form. Enter the amounts from column 3B, 3C and/or 3D of Chart 2 to column 3B, 3C and/or 3D of line 6 (depending on the HST rates that apply to your situation) of Part B on page 2 of the form. Add columns 3B, 3C and/or 3D of line 5 and line 6 of Part B, and enter the results on the corresponding columns of line 7. Add the totals from the applicable columns on line 7, and enter the result on line 8.

Multiply column 3B of line 7 by 13/113, and enter the result on line 9. Multiply column 3C of line 7 by 14/114, and enter the result on line 10. Multiply column 3D of line 7 by 15/115, and enter the result on line 11. Total lines 9, 10 and 11, and enter the result on line 12.

If situation 5 does not apply to you, copy the amount from line 12 to line 15. This is your total rebate claim. Enter this amount on line 45700 of your income tax and benefit return. Remember to fill out Part D.

Before filling out Part B, fill out Chart 1 and Chart 2 (if applicable) of the form to determine the total expenses that are eligible for the GST/HST rebate. You calculated these amounts on the following forms or other documents that you file with your income tax and benefit return:

• Employees:
  • Form T777, Statement of Employment Expenses
  • Form TL2, Claim for Meals and Lodging Expenses
• Partners:
  • Form T2125, Statement of Business or Professional Activities
  • Form T776, Statement of Real Estate Rentals
  • Form T2042, Statement of Farming Activities
  • Form T1163, Statement A – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
  • Form T2121, Statement of Fishing Activities

Separate the expenses on which you paid the GST from those expenses on which you paid the HST. Enter the expenses on which only the GST applies in column 1A of Chart 1, and the expenses on which the HST applies in column 1B, 1C and/or 1D (depending on the HST rates applicable to you) of Chart 1.

In addition, if you had any union, professional, or similar dues on which you paid the GST/HST and you claimed them on line 21200 of your return (minus any amount you were reimbursed), enter these amounts in column 1A, 1B, 1C and/or 1D of Chart 1. Your receipt for these dues should show whether the GST/HST was charged.

Do not enter any amount in the black areas, since these expenses are not eligible for the rebate.

Enter in column 2A, 2B, 2C and/or 2D of Chart 1 the part of any expenses included in the applicable box of column 1 that is not eligible for the rebate. For each expense, subtract the amount in column 2 from the corresponding amount in column 1. Enter the result in column 3A, 3B, 3C and/or 3D. Enter the total of each column 3A, 3B, 3C and/or 3D in the appropriate "Total eligible expenses" boxes of column 3 of Chart 1.

If you deducted CCA for a motor vehicle, a musical instrument, or an aircraft on which you paid the GST/HST, enter the total amount of the CCA in column 1A, 1B, 1C and/or 1D of Chart 2. Subtract any non-eligible CCA in column 2A, 2B, 2C and/or 2D as applicable from your total CCA in the corresponding row of column 1. Enter the result in column 3A, 3B, 3C and/or 3D of Chart 2 as applicable.

Copy the "Total eligible expenses" amount from column 3A of Chart 1 to line 1 in Part B on page 1 of the form, and the amount from column 3A of Chart 2 to line 2. Add line 1 and line 2 in Part B, and enter the result on line 3. Multiply line 3 by 5/105, and enter the result on line 4.

Copy the “Total eligible expenses” amount from column 3B, 3C and/or 3D of Chart 1 to column 3B, 3C and/or 3D of line 5 (depending on the HST rates applicable to your situation) in Part B. Copy the amount from column 3B, 3C and/or 3D of Chart 2 to column 3B, 3C and/or 3D of line 6 (depending on the HST rates applicable to your situation) in Part B. Add columns 3B, 3C and/or 3D of line 5 and line 6 in Part B and enter the result on the corresponding columns of line 7. Add the totals from the applicable columns on line 7 and enter the result on line 8.

Multiply column 3B of line 7 by 13/113, and enter the result on line 9. Multiply column 3C of line 7 by 14/114, and enter the result on line 10. Multiply column 3D of line 7 by 15/115, and enter the result on line 11. Add lines 9, 10 and 11 and enter the result on line 12.

If situation 5 does not apply to you, add lines 4 and 12, and enter the result on line 15. This is your total rebate claim. Enter this amount on line 45700 of your income tax and benefit return. Remember to fill out Part D.

You may be eligible to claim a rebate of 1/101, 2/102, 8/108, 9/109, or 10/110 for eligible expenses you deducted on your income tax and benefit return if you paid the provincial part of the HST separately. This excludes any expenses for which you paid the HST.

You may have paid all or part of the applicable provincial part of HST separately if:

• You purchased goods in a non-participating province and brought them into a participating province
• You purchased goods in a participating province and brought them into another participating province where the rate of HST is higher
• You imported commercial goods from outside Canada into a participating province
• You had goods delivered or made available to you in a participating province, or sent by mail or courier to you at an address in a participating province from a non-registered non-resident of Canada

Generally, if you were not a GST/HST registrant, or you were a registrant who did not consume, use, or supply the goods at least 90% in the course of their commercial activities, and one of the situations above applies, you had to pay the provincial part of the HST. In that case, a non-registrant would be required to file Form GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST), while a registrant would be required to report the amount of tax payable on line 405 of their regular GST/HST return.

For a motor vehicle, you may have paid the provincial part of the HST separately if:

• You paid the GST when you purchased the vehicle from a registrant in a non-participating province and brought the vehicle into a participating province
• You purchased the vehicle in a participating province and brought the vehicle into another participating province where the rate of HST is higher
• You purchased your vehicle from someone who was outside Canada and we collected the GST at the border

You had to pay the provincial part of the HST when you registered your vehicle at a provincial motor vehicle registry office in a participating province. For more information, go to GST/HST and specified motor vehicles.

Provincial motor vehicle tax

Provincial governments impose and administer the provincial motor vehicle tax. They also determine the rate of this tax. The provincial motor vehicle tax is separate from the GST/HST. Since it is not a federal tax, it is not eligible for any GST/HST rebate.

Before filling out Part B, fill out Chart 3 on page 5 of the form to determine the total expenses eligible for the GST and HST rebate. Enter in column A, B, C, D and/or E, of line 1 of Chart 3 (depending on the HST rates applicable to your situation) the total amounts of the expenses you deducted on your income tax and benefit return (excluding CCA and the non-eligible portion of the expenses, if applicable).

If you deducted CCA on your income tax and benefit return for a motor vehicle, a musical instrument, or an aircraft (on which you paid the provincial part of HST separately), enter the amounts of the CCA, minus the portion that is not eligible for the rebate, directly in column A, B, C, D and/or E of line 2 of Chart 3 (depending on the HST rates applicable to your situation).

Add lines 1 and 2 and enter the result in column A, B, C, D and/or E of line 3.

Add the amounts from columns A, B, C, D and/or E of line 3 and enter the total on line 4. Copy the amount from line 4 to line 13 in Part B on page 2 of the form. Multiply the amount from line 3 of column A by 1/101, the amount from column B by 2/102, the amount from column C by 8/108, the amount from column D by 9/109, and the amount from column E by 10/110, and enter the results on lines 5, 6, 7, 8 and 9 respectively. Finally, add the amounts from lines 5 to 9 and enter the result on line 10. Copy the amount from line 10 to line 14 in Part B.

Add any amounts you have on lines 4, 12, and 14 and enter the result on line 15. This is your total rebate claim. Enter this amount on line 45700 of your income tax and benefit return. Remember to fill out Part D.

If the only expenses you claimed on line 22900 of your income tax and benefit return were for the cost of tools you bought as a tradesperson or an apprentice mechanic (refer to Chapter 7 of Guide T4044, Employment Expenses), and neither Situation 4 nor Situation 5 applies to you, do not fill out the charts on pages 4 and 5 of Form GST370.

If you paid the GST, enter on lines 1 and 3 of Part B the amount of the expense you claimed on line 22900 of your income tax and benefit return, including the GST minus any amount you were reimbursed. Multiply the amount on line 3 by 5/105, and enter the result on line 4.

If you paid the HST, enter in column 3B, 3C or 3D of lines 5 and 7 of Part B the amount of the expense, including the HST minus any amount you were reimbursed. Add the amounts from column 3B, 3C and 3D of line 7, and enter the total on line 8. Multiply the amounts from columns 3B, 3C and 3D of line 7 by the corresponding tax fraction (13/113, 14/114 or 15/115), and enter the results on lines 9, 10 and 11 respectively. Finally, add the amounts from lines 9, 10 and 11 and enter the result on line 12.

Add lines 4 and 12, and enter the result on line 15. The amount on line 15 is your total rebate claim. Enter this amount on line 45700 of your income tax and benefit return. Remember to fill out Part D.

Luc is a member of a partnership that is a GST/HST registrant. Luc incurred eligible automobile leasing expenses of $5,500. The partnership paid him a reasonable motor vehicle allowance of $3,100 for the use of his automobile.

Since Luc received a reasonable allowance for his automobile, he cannot claim the GST/HST rebate for the leasing cost. In addition, he cannot claim the rebate for any other automobile expenses he incurred, including gasoline and repairs.

The employer pays Dany a monthly motor vehicle allowance based on a flat rate that is not related to the number of kilometres driven. It is a taxable benefit and has to be included in Dany’s income.

The employer will report this monthly flat-rate allowance in box 14, "Employment income" and in the "Other information" area under code 40 at the bottom of Dany's T4 slip. Since Dany will include this amount in his income, he might be eligible to claim the GST/HST rebate on those eligible employment expenses. He will have to fill out Part C and get the signature of his employer or authorized officer.

Ian is an employee whose employer is a GST/HST registrant and has a December 31 year-end. As a part of his employment, Ian has to personally pay his motor vehicle expenses. For 2025, Ian did not receive any allowance or reimbursement for these expenses. His expenses were incurred in many provinces across Canada.

For 2025, Ian's motor vehicle expenses are as follows:

Ian is now ready to fill out his GST/HST rebate. To claim the rebate, he has to fill out Form GST370, Employee and Partner GST/HST Rebate Application.

He fills out Part A. Before he can fill out Part B, he has to fill out Chart 1 and Chart 2 of Form GST370 to calculate his GST/HST eligible expenses. Ian makes sure to review his expenses and CCA and places each of them, as applicable, on Chart 1 and Chart 2 under the GST/HST rate that applies for the expense or CCA.

Chart 1

For example, an expense of $1000 for fuel purchased in Ontario at 13% HST would be placed in the row of Chart 1 dedicated to fuel and under column 1B, reserved for expenses incurred at 13% HST.

He uses the fraction related to the personal-use portion of his motor vehicle (5,000/30,000) to calculate the non-eligible portion of each one of his expenses and places these amounts under columns 2A, 2B, 2C and 2D.

$1000 × (5,000/30,000) = $167

Ian enters $167 in column 2B to represent the non-eligible portion of the fuel expense in Ontario and does the same calculation as above for each of the eligible expenses to determine the other amounts to enter in columns 2A, 2C and 2D.

He subtracts the amounts in column 2 from the amounts in column 1 to calculate the eligible portion of each expense and places the result in column 3.

$1000 − $167 = $833

Ian does not enter any amounts in the black areas of the chart since these expenses are not subject to the GST/HST, and as a result, are not eligible for the rebate.

Ian adds up the amounts from each of columns 3A, 3B, 3C and 3D and places each total on the bottom line of Chart 1, Total eligible expenses (other than CCA).

Chart 2

Ian places the amount for the CCA claimed on his vehicle in column 1B of Chart 2 and calculates the amount to enter in column 2B and 3B using the personal-use portion ratio once again, just like he did in Chart 1.

$3060 × (5,000/30,000) = $510

$3060 − $510 = $2,550

Ian is now ready to fill out Part B by using the amounts from Chart 1 (the totals of columns 3A, 3B, 3C and 3D) and Chart 2 (column 3B).

Ian does not have to compete Part C of Form GST370 since he did not receive an allowance for using his motor vehicle.

Ian enters $494 on line 45700 of his 2025 income tax and benefit return because this is the employee and partner GST/HST rebate amount he calculated on line 15 of Part B. The amount represents the total of line 4 and line 12 from Part B. Ian also attaches Form GST370 to his income tax and benefit return and keeps a copy for his records.

Ian must still reduce the amount of his undepreciated capital cost for the beginning of 2026. He multiplies the eligible expense amount from column 3B of Chart 2 by 13/113 since he paid 13% HST when he purchased his vehicle in Ontario in 2025 and then subtracts the result from the amount he entered in line 45700 (above) of his 2025 income tax and benefit return.

$2,550 × (13/113) = $293

$494 − $293 = $201

Ian will include $201 on line 10400 of his 2026 income tax and benefit return. This amount is part of the rebate he will receive in 2026 that relates to eligible expenses other than CCA.

Sam is a commissioned salesperson who negotiates contracts for his employer in Ontario which has an HST rate of 13%. Under his contract of employment, he has to pay his own expenses and is normally required to work away from his employer's place of business. His employer is a GST/HST registrant. Sam received a taxable allowance for the use of his motor vehicle (purchased in December of 2024) that is included on his T4 slip for 2025. Since the allowance is taxable, he can claim a rebate on certain expenses related to that allowance. His travel for work is restricted to Ontario and all of his expenses are incurred within the province.

To calculate his employment expenses, he fills out Form T777, Statement of Employment Expenses, as shown below. Because of space limitations, the entire form is not reproduced.

Statement of Employment Expenses

Expenses	Line references	Amounts	Line
Accounting and legal fees	8862		1
Advertising and promotion	8520		2
Allowable motor vehicle expenses (refer to the chart for line 3 below)	9281	11,803.06	3
Food, beverages, and entertainment expenses 1,559.68 x 50 % =	8523	779.84	4
Lodging	9200		5
Parking	8910		6
Office supplies (postage, stationery, ink cartridges, etc.)	8810	178.25	7
Other expenses (employment use of a cell phone, long distance calls for employment purposes, etc.) (specify): Cell phone	9270	623.13	8
Tradesperson's tools expenses (maximum $1,000)	1770		9
Apprentice mechanic tools expenses	9131		10
Labour mobility deduction (refer to the chart for line 11 on page 2) (maximum $4,000)	1771		11
Musical instrument expenses	1776		12
Capital cost allowance (CCA) for musical instruments (refer to « Part A »)	1777		13
Artists' employment expenses	9973		14
Add lines 1 to 14	Subtotal	13,384.28	15
Work-space-in-the-home expenses (refer to chart for line 16 on page 3)	9945		16
Total expenses Line 15 plus line 16 (enter this amount on line 22900 of your return)	9368	13,384.28	17

Line 3 – Calculation of allowable motor vehicle expenses

Description of the vehicle and expenses	Amount	Line
Enter the make, model and year of motor vehicle used to earn employment income	Dodge 2020	n/a
Enter the number of kilometres you drove in the tax year to earn employment income	22,500	18
Enter the total number of kilometres you drove in the tax year	30,000	19
Line 18 divided by line 19	= 0.75	20
Enter the motor vehicle expenses you paid for: Fuel (gasoline, propane, oil) and electricity	3,230.55	21
Enter the motor vehicle expenses you paid for: Maintenance and repairs	467.67	22
Enter the motor vehicle expenses you paid for: Insurance	1,200.00	23
Enter the motor vehicle expenses you paid for: License and registration	260.00	24
Enter the motor vehicle expenses you paid for: Capital cost allowance (refer to Parts A and B)	8,644.50	25
Enter the motor vehicle expenses you paid for: Interest expense	1,850.19	26
Enter the motor vehicle expenses you paid for: Leasing costs	n/a	27
Enter the motor vehicle expenses you paid for: Other expenses (please specify)	84.50	28
Add lines 21 to 28	15,737.41	29
Employment-use portion Line 20 multiplied by line 29	=11,803.06	30
Enter the total of all rebates, motor vehicle allowances, and reimbursements for motor vehicle expenses you received that are not included in income. Do not include any repayments you used to calculate your leasing costs on line 27.		31
Allowable motor vehicle expenses (line 30 minus line 31) Enter the amount on line 3 above	11,803.06	32

Text version of the image of Part B of Form T777

Part B – Class 10.1

Row 1: Date acquired (yyyy-mm-dd): 2024-12-31

Row 1: Cost of vehicle: 34,000.00

Column 1, Row 1: Class number: 10.1

Column 2, Row 1: Undepreciated capital cost (UCC) at the start of the year: 28,815.00

Column 3, Row 1: Cost of additions in the year: 0.00

Column 4, Row 1: Proceeds of dispositions in the year: 0.00

Column 5, Row 1: Base amount for CCA: 28,815.00

Column 6, Row 1: CCA rate %: 30%

Column 7, Row 1: CCA for the year (column 5 multiplied by column 6 or lower amount): 8,664

Column 8, Row 1: UCC at the end of the year (column 2 or column 3 minus column 7): 20,170.50

Sam is now ready to calculate his GST/HST rebate. To claim the rebate, he has to fill out Form GST370, Employee and Partner GST/HST Rebate Application. Sam fills out Part A. Before he can fill out Part B, he has to fill out Chart 1 of Form GST370 to calculate his HST eligible expenses. He also must fill out Chart 2 because he is claiming CCA on his motor vehicle. Using the information in Guide T4044, Employment Expenses, he calculates and reports the expenses not eligible for the rebate in column 2B of Chart 1. To calculate the personal-use portion of his motor vehicle expenses, Sam uses the fraction 7,500/30,000. This is the personal kilometres driven (30,000 – 22,500) over the total kilometres driven. He enters this non-eligible portion of CCA in column 2B of Chart 2. He fills out Chart 1 and Chart 2 on his Form GST370 as follows:

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

Type of expenses	(1) Total expenses 13% HST	(2) Non-eligible portion of expenses 13% HST	(3) Eligible expenses (col. 1 minus col. 2) 13% HST
Accounting and legal fees	0	0	0
Advertising and promotion	0	0	0
Food, beverages, and entertainment	779.84	0	779.84
Lodging	0	0	0
Parking	0	0	0
Supplies	178.25	0	178.25
Tradesperson's tools expenses (for employees)	0	0	0
Apprentice mechanic tools expenses (for employees)	0	0	0
Labour mobility deduction (for employees)	0	0	0
Musical instrument expenses other than CCA	0	0	0
Artists' employment expenses	0	0	0
Union, professional, or similar dues	0	0	0
Other expenses (specify)	623.13	0	623.13
Motor vehicle expenses:
Fuel	3,230.55	807.64 1	2,422.91
Maintenance and repairs	467.67	116.92 2	350.75
Insurance, licence, registration, and interest (not eligible for the rebate)	N/A	N/A	N/A
Leasing	0	0	0
Other expenses (Car washes)	84.50	21.13 3	63.37
Work space in home:
Electricity, heat, and water	0	0	0
Maintenance	0	0	0
Insurance and property taxes	N/A	N/A	N/A
Other expenses (specify)	0	0	0

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

Type of expenses	(1) Total expenses 13% HST	(2) Non-eligible portion of expenses 13% HST	(3) Eligible expenses (col. 1 minus col. 2) 13% HST
Capital cost allowance (CCA) on motor vehicles, musical instruments, and aircraft	8,644.50	2,161.13 4	6,483.37

Total of eligible expenses (other than CCA) in column 3 = 4,418.25.

1.

$3,230.55

Fuel

×

(7,500/30,000)

Personal use portion

=

$807.64

Total

2.

$467.67

Maintenance and repairs

×

(7,500/30,000)

Personal use portion

=

$116.92

Total

3.

$84.50

Other expenses

×

(7,500/30,000)

Personal use portion

=

$21.13

Total

4.

$8,644.50

Capital cost allowance

×

(7,500/30,000)

Personal use portion

=

$2,161.13

Total

Sam copies the amounts from the "Total eligible expenses" lines of column 3B of Chart 1 to column 3B of line 5 in Part B of Form GST370, and column 3B of Chart 2 to column 3B of line 6 in Part B, and fills it out as follows:

Text version of the image of Part B of Form GST370

Part B – Rebate calculation

HST rebate for eligible expenses on which you paid the HST

Line 5: Column 3B – 13% HST: Eligible expenses, other than capital cost allowance, on which you paid the HST. Totals of each of columns 3B, 3C and 3D of Chart 1 on page 4: $4,418.25

Line 6: Column 3B – 13% HST: Eligible capital cost allowance on motor vehicles, musical instruments and aircraft for which you paid the HST (columns 3B, 3C and 3D of Chart 2 on page 5: $6,483.37

Line 7: Column 3B – 13% HST: Total. Add lines 5 and 6 in each of columns 3B, 3C and 3D: $10,901.62

Line 64857, Line 8: Total eligible expenses for the HST rebate. Add the totals of columns 3B, 3C and 3D together from line 7: $10,901.62

Line 9: Multiply line 7 in column 3B by 13/113: $1,254.17

Line 12: Total. Add lines 9, 10 and 11. For more information on how to fill out this section, see Guide T4044.

Line 15: 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 and benefit return: $1,254.17

Since Sam is claiming a rebate for his motor vehicle expenses for which he received a taxable allowance, an authorized officer of Sam's employer has to fill out and sign Part C.

Sam enters $1,254.17 on line 45700 of his 2025 income tax and benefit return. He also attaches Form GST370 to his tax return.

On his 2026 income tax and benefit return, Sam will include $508.29 ($4,418.25 x [13/113]) on line 10400. This amount is the part of the rebate he will receive in 2026 that relates to eligible expenses other than CCA. He will then reduce his UCC at the beginning of 2026 by $745.87 ($6,483.37 x [13/113]).