Employee and Partner GST / HST Rebate

Did you know that employees of a GST registrant employer, and partners of a GST registrant partnership, can claim a GST/HST rebate on eligible employment or partnership expenses? Employment expenses such as motor vehicle, travel, and use-of-home office that are not reimbursed may qualify for the GST/HST rebate claim on your personal income tax return.

Ensure your employer provides you with a T2200, conditions of employment form, to determine which employment expenses are eligible. The claim amounts to a rebate of GST/HST paid on the eligible employment expenses, which reduces income taxes otherwise payable. Although the rebate amount is subsequently added into income in the year received, and taxed, there is certainly a benefit to making the claim.