ARCHIVED - 1995 General Income Tax Guide
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ARCHIVED - Line 457 - Employee and partner GST rebate
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If you deducted expenses from your income as an employee (lines 212 or 229) or as a partner (lines 135 to 143), you may be eligible for a rebate of the GST you paid for these expenses.
Generally, you can claim a rebate of the GST you paid if:
- you are an employee whose employer is a GST registrant (i.e. your employer has a registration number and files a GST return); or
- you are a member of a registered partnership, and you have reported on your return your share of the income from that partnership.
To claim this rebate, get the publication called Completion Guide and Form for: Employee and Partner GST Rebate from us. The guide lists the expenses that qualify. It also includes a copy of Form GST-370, Employee and Partner Goods and Services Tax Rebate, which you need to make your claim. Attach a completed copy of this form to your return.
Note
Generally, any rebate you receive has to be reported in income in the year in which you receive the rebate. For example, if you claim and are allowed a rebate on your 1995 return, and that return is assessed in 1996, you have to report the rebate you received on your 1996 return.
You may have received a GST rebate in 1995. If you did and you are an employee, see line 104. If you are a partner, get the income tax guide called Business and Professional Income.
- Date modified:
- 2002-02-04