After you apply
Form GST370
How the GST/HST rebate affects your income tax
When you receive the GST/HST rebate for your expenses, you have to include it in your income for the year you received it. Use the following sections to find out how the GST/HST rebate affects your income tax depending on your situation.
Employees
Report the rebate amount on line 10400 of your income tax and benefit return. For example, if in 2025 you received the GST/HST rebate you claimed for the 2024 tax year, you have to include it on line 10400 of your 2025 income tax and benefit return.
If any part of the GST/HST rebate is for a vehicle, a musical instrument, or an aircraft you bought, the rebate will affect your claim for capital cost allowance (CCA) in the year you received it. If this applies to you, reduce the undepreciated capital cost of your vehicle, musical instrument, or aircraft by the amount of the rebate at the beginning of the year in which you receive the rebate. Do not include that part of the rebate on line 10400 of your income tax and benefit return.
Partners
Report the rebate amount you receive that relates to eligible expenses, other than capital cost allowance (CCA), on line 9974 of your applicable business statement.
If any part of the GST/HST rebate is for a vehicle, a musical instrument, or an aircraft you bought, the rebate will affect your claim for CCA in the year you receive it. If this applies to you, reduce the undepreciated capital cost of your vehicle, musical instrument, or aircraft by the amount of the rebate at the beginning of the year in which you receive the rebate. Do not include that part of the rebate on line 9974 of your applicable business statement.
For more information on calculating the eligible portion of CCA and the rebate, refer to the examples at the end of How to fill out Form GST370.
Overpayment of the rebate
If you receive an overpayment of the GST/HST rebate, you have to pay back the excess with one of the acceptable payment methods.
The CRA charges interest on any balance you owe at the current interest rate.
What records to keep
You have to keep adequate books and records to support your rebate claim. Generally, these are the same records you need to support your deductions for income tax purposes. They include:
- Receipts
- Invoices
- Credit card statements
- Cancelled cheques
- Written agreements
The records to support your claim must contain the information the CRA needs to determine the GST/HST you paid on each purchase you made (for example, they should show the amount of the GST/HST you paid, or show the amount you paid including the GST/HST).
You have to keep these records in case the CRA asks to see them at a later date.
You must keep all documents and other records to support your rebate application for six years from the end of the year to which they relate. If you want to destroy your records earlier, you have to send the CRA a written request and wait for written approval to do so.
Learn more: GST/HST Memorandum 15-1, General Requirements for Books and Records