Line 457 - Employee and partner GST/HST rebate

You may be eligible for a rebate of the GST/HST you paid on expenses you deducted from your income as an employee (line 212, or line 229) or as a partner (lines 135 to 143).

Generally, you can claim this rebate if either of the following apply:

• Your employer is a GST/HST registrant, other than a listed financial institution.
• You are a member of a GST/HST registered partnership, and you have reported on your return your share of the income from that partnership.

To claim this rebate, if you incurred the expenses as an employee, use Guide T4044, Employment Expenses. If you incurred the expenses as a member of a partnership, use Guide RC4091, GST/HST Rebate for Partners. These guides list the expenses that qualify. They also include Form GST370, Employee and Partner GST/HST Rebate Application, which you need to make your claim. Attach a completed copy of this form to your paper return and enter on line 457 the rebate you are claiming.

Completing your tax return

Enter on line 457, your rebate from line 13 of Form GST370.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules
• Guide T4044, Employment Expenses
• Guide RC4091, GST/HST Rebate for Partners
• Form GST370, Employee and Partner GST/HST Rebate Application

Related topics

• Line 104 - Other employment income
• Lines 135 to 143 - Self-employment income
• Line 212 - Annual union, professional, or like dues
• Line 229 - Other employment expenses