*** Transcriber's Note: Please set your voice synthesizer to read most 
punctuation. When you encounter the caret sign at the end of a line, please 
enter the applicable information, if necessary. *** 
 
Canada Revenue Agency 
 
GST370 E (11) (1 of 3) 
 
EMPLOYEE AND PARTNER GST/HST REBATE APPLICATION 
 
You do not qualify for this rebate if your employer is a listed financial 
institution (for example, a person that was, at any time during the year, a 
bank, an investment dealer, a trust company, an insurance company, a credit 
union, or a corporation whose principal business is lending money). 
 
For details on how to complete this form, see Guide T4044, Employment 
Expenses (for employees) or Guide RC4091, GST/HST Rebate for Partners (for 
members of a partnership). This form applies to 2011 and later tax years. 
 
Area A - Identification (to be completed by claimant) 
 
Last name ^ 
First name and initial(s) ^
Tax year of claim (one year per claim) ^
Social insurance number ^
Name of employer or partnership (must be a GST/HST registrant) ^
Business number of employer or partnership (enter 9-digit number and RT 4-
digit number) ^
 
Area B - Rebate calculation (to be completed by claimant) 
 
Line 1: GST rebate for eligible expenses on which you paid the GST 
Eligible expenses, other than capital cost allowance (CCA), on which you paid 
the GST (total of column 3A of Chart 1 on page 2 of this form) ^
 
Line 2: Eligible CCA on motor vehicles, musical instruments, and aircraft for 
which you paid the GST (from column 3A of Chart 2 on page 3 of this form) ^
 
Line 3 and line 6485: Total eligible expenses for the GST rebate (line 1 plus 
line 2) ^
 
Line 4: Eligible GST - multiply line 3 by 5 divided by 105 ^
 
Line 5: HST rebate for eligible expenses on which you paid the HST 
Eligible expenses, other than CCA, on which you paid the HST (totals of each 
of columns 3B, 3C, and 3D of Chart 1 on page 2 of this form) 
3B - 12% HST ^
3C - 13% HST ^
3D - 15% HST ^
 
Line 6: Eligible CCA on motor vehicles, musical instruments, and aircraft for 
which you paid the HST (3B, 3C, and 3D of Chart 2 on page 3 of this form) 
3B - 12% HST ^
3C - 13% HST ^
3D - 15% HST ^
 
Line 7: Total (add lines 5 and 6 in each of columns 3B, 3C, and 3D) 
3B - 12% HST ^
3C - 13% HST ^
3D - 15% HST ^
 
Line 8 and line 6487: Total eligible expenses for the HST rebate (add the 
totals of column 3B, 3C, and 3D together from line 7) ^
 
Line 9: Multiply Column 3B line 7 by 12 divided by 112 ^
 
Line 10: Multiply Column 3C line 7 by 13 divided by 113 ^
 
Line 11: Multiply Column 3D line 7 by 15 divided by 115 ^
 
Line 12: Total (add lines 9, 10, and 11). For more information to complete 
this section, see Guide T4044 or Guide RC4091. ^
 
Line 13 and line 6486: Total expenses eligible for the HST rebate (from line 
4 in Chart 3 on page 3). ^
 
Line 14: Rebate for property and services brought into a participating 
province. Enter the result from line 11 in Chart 3 on page 3 of this form. ^
 
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 457 of your income tax 
return. ^
 
Area C - Declaration by claimant's employer or partnership - An authorized 
officer of your employer or partnership must complete this area only if you 
are claiming a rebate for any expenses included on lines 4, 12, or 14 in Area 
B (above) for which you were paid an unreasonable allowance. 
 
I certify that for the tax year stated above, the claimant was paid the 
following allowance(s), which at the time it was paid, I did not consider to 
be reasonable for the purposes of subparagraphs 6(1)(b)(v), (vi), (vii), or 
(vii.1) of the Income Tax Act. I will not include an amount equal to this 
allowance when determining my input tax credit or rebate. 
 
Amount received $^
Reason for allowance(s) (list activities) ^
Name of employer or partnership ^
Signature of employer or authorized officer ^
Position of authorized officer ^
Date (Year/Month/Day) ^
 
Area D - Certification (to be completed by claimant) 
 
I certify that the information in this document is, to the best of my 
knowledge, true, correct, and complete and that I am eligible for the 
employee and partner GST/HST rebate for the tax year stated in Area A. 
 
Signature ^
Date (Year/Month/Day) ^
 
 
GST370 E (11) (2 of 3) 
 
Chart 1 - Eligible expenses (other than CCA) on which you paid GST/HST 
 
\\\ Chart 1 - Eligible expenses on which you paid GST/HST 
 
*** Transcriber's Note: In print, Charts 1 and 2 were set-up in a columnar 
format. The format has been changed to a narrative set-up and the columns are 
labelled as: Type of expenses; Column (1) Total expenses; A 5% GST, B 12% 
HST, C 13% HST, D 15% HST, Column (2) Non-eligible portion of expenses; A 5% 
GST, B 12% HST, C 13% HST, D 15% HST, Column (3) Eligible expenses (column 1 
minus column 2) A 5% GST, B 12% HST, C 13% HST, D 15% HST. Also, all black 
areas are indicated by two back-slashes at the beginning and at the end. *** 
 
Type of expenses 
 
Expenses other than CCA 
 
Accounting and legal fees 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Advertising and promotion 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Food, beverages, and entertainment 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Lodging 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Parking 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Supplies 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Other expenses (please specify) 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Tradesperson's tools expenses (for employees) 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Apprentice mechanic tools expenses (for employees) 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Musical instrument expenses other than CCA 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Artists' employment expenses 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Union, professional, or similar dues 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Motor vehicle expenses: 
 
Fuel 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Maintenance and repairs 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
\\ Insurance, licence, registration, and interest \\ 
 
Leasing 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Other expenses (please specify) 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Work space in home 
 
Electricity, heat, and water 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Maintenance 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
\\ Insurance and property taxes \\ 
 
Other expenses (please specify) 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
 
Total eligible expenses (in each of columns 3A, 3B, 3C and 3D)(Add all 
entries for: Column (3) Eligible expenses (column 1 minus column 2)) = ^
\\\ 
 
 
GST370 E (11) (3 of 3) 
 
\\\ Chart 2 - Capital Cost Allowance (CCA) on which you paid GST/HST 
 
Capital cost allowance (CCA) on motor vehicles, musical instruments, and 
aircraft 
(1) Total expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(2) Non-eligible portion of expenses 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
(3) Eligible expenses (column 1 minus column 2) 
A 5% GST ^
B 12% HST ^
C 13% HST ^
D 15% HST ^
\\\ 
 
\\\ Chart 3 - Rebate for property and services brought into a participating 
province 
 
*** Transcriber's Note: In print, Charts 3 are set-up in a columnar format. 
The format has been changed to a narrative set-up and the columns are 
labelled as: A - 1% HST, B - 2% HST, C - 3% HST, D - 7% HST, E - 8% HST, F - 
10% HST. *** 
 
Rebate for property and services brought into a participating province. Do 
not include any expenses for which you paid the HST. For more information, 
see Situation 5 in Guide RC4091. 
 
Line 1: Eligible expenses, other than CCA, on which you paid the provincial 
part of the HST separately 
A - 1% HST ^
B - 2% HST ^
C - 3% HST ^
D - 7% HST ^
E - 8% HST ^
F - 10% HST ^
 
Line 2: Eligible CCA on motor vehicles, musical instruments, and aircraft for 
which you paid the provincial part of HST separately 
A - 1% HST ^
B - 2% HST ^
C - 3% HST ^
D - 7% HST ^
E - 8% HST ^
F - 10% HST ^
 
Line 3: Total (add lines 1 and 2 in each of columns A, B, C, D, E and F) 
A - 1% HST ^
B - 2% HST ^
C - 3% HST ^
D - 7% HST ^
E - 8% HST ^
F - 10% HST ^
 
Line 4 and line 6486: Total expenses eligible for the HST rebate (add the 
totals of columns A, B, C, D, E and F together from line 3). ^
Enter the result on line 13 of Area B on page 1. 
 
Line 5: Multiply the amount on line 3 of column A by one divided by 101 ^
 
Line 6: Multiply the amount on line 3 of column B by 2 divided by 102 ^
 
Line 7: Multiply the amount on line 3 of column C by 3 divided by 103 ^
 
Line 8: Multiply the amount on line 3 of column D by 7 divided by 107 ^
 
Line 9: Multiply the amount on line 3 of column E by 8 divided by 108 ^
 
Line 10: Multiply the amount on line 3 of column F by 10 divided by 110 ^
 
Line 11: Total (add lines 5, 6, 7, 8, 9 and 10). ^
Enter the result on line 14 of Area B on page 1. For more information to 
complete this section, see Guide RC4091. 
 
Privacy Act, Personal Information Bank number CRA PPU 080