Example – GST370 charts 1 and 2

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Example – GST370 charts 1 and 2

Chart 1 – Eligible expenses (other than CCA) on which you paid GST/HST
Type of expenses
Expenses other than CCA		 (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
Other expenses (please specify) 623.13 0 623.13
Tradesperson's tools expenses (for employees) 0 0 0
Apprentice mechanic tools expenses (for employees) 0 0 0
Labour mobility deduction 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
Motor vehicle
expenses: Fuel		 3,230.55

807.641

 2,422.91
Maintenance and repairs 467.67 116.922 350.75
Insurance, licence, registration, and interest (not eligible for rebate) 0 0 0
Leasing 0 0 0
Other expenses (Car washes ) 84.50 21.13 3 63.37
Work space in home 0 0 0
Electricity, heat, water 0 0 0
Maintenance 0 0 0
Insurance and property taxes
(not eligible for rebate)		 0 0 0
Other expenses (please specify) 0 0 0

Total of eligible expenses in column 3 = 4,418.25.

This chart used the applicable HST rate of 13% since Sam's travel is restricted to Ontario and therefore all of his expenses are incurred within the province.

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

1. $3,230.55 × (7,500/30,000) = $807.64

2. $467.67 × (7,500/30,000) = $116.92

3. $84.50 × (7,500/30,000) = $21.13

4. $8,644.50 × (7,500/30,000) = $2,161.13


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Date modified:
2024-01-23