GST370: Employee and Partner GST/HST Rebate Application
Form GST370 lets an employee or a member of a partnership claim a rebate for the GST/HST paid on expenses that were deducted on their income tax return. Download the official CRA PDF below and open it in Adobe Reader to fill it in.
This is the genuine CRA PDF, unmodified. Source: CRA official page.
What is GST370?
The Employee and Partner GST/HST Rebate Application, GST370, is a Canada Revenue Agency form. If you deducted employment expenses on your T1 return, or expenses as a member of a GST/HST registered partnership, and those expenses included GST or HST, you may be able to recover part of that tax as a rebate. The form works out the eligible amount and carries the rebate to your income tax return.
GST370 is a dynamic PDF built with Adobe XFA technology, which the CRA uses so the form can validate entries and expand as needed. It does not render in a web browser or in the macOS Preview app, so it cannot be filled in the browser here. Download it and open it in the free Adobe Acrobat Reader to complete it. Keep in mind the rebate you receive is generally treated as income or reduces expenses in the following year.
Who files GST370?
- Employees who deducted employment expenses that included GST or HST on their return
- Members of a GST/HST registered partnership who deducted eligible partnership expenses
- Employees whose employer is a GST/HST registrant, other than a listed financial institution
- Partners claiming a rebate for the GST/HST on capital cost allowance they deducted
How to fill out GST370
- Download the form and open it in Adobe Acrobat Reader, because this dynamic PDF will not display in a browser or preview app.
- Complete the identification area with your name, social insurance number and the tax year the rebate relates to.
- Work through the charts to separate expenses taxed at the GST rate from those taxed at each HST rate, using the amounts you deducted on your return.
- Calculate the rebate on each chart and total it, then have the employer or partnership sign the declaration if that part applies to you.
- File the completed GST370 together with your T1 income tax and benefit return to the Canada Revenue Agency, and enter the rebate amount on your return.
Get GST370
This is a dynamic PDF from CRA: it only fills in correctly in Adobe Acrobat Reader, so there is no in-browser fill here. Download the genuine GST370 below and open it in the free Adobe Acrobat Reader to complete and save it.
Download the official GST370 PDFFrequently asked questions
Do I file GST370 by itself?
No. It is filed with your T1 income tax and benefit return for the year the expenses were deducted, and the rebate is claimed on the return. You do not send it separately to the CRA.
Why does the form open blank in my browser?
GST370 is a dynamic XFA form. Browsers and the macOS Preview app cannot render it, so it looks blank. Save the file, then open it in the free Adobe Acrobat Reader to see and complete the fields.
Is the rebate taxable?
Generally the rebate is either included in income or reduces the related expense in the year you receive it. How it is treated depends on the type of expense, so review the CRA guidance for your situation.