When to claim HST credit on employment?

[Jaclyn]

Hello,
When completing the Work from Home (due to covid) detailed expenses on my 2020 return, ufile asks whether I wish to claim the GST/HST rebate, and if so to provide the GST registration number. I work for a municipality and found the HST number online. Am I eligible to claim this?

[TheTaxSmith]

Hi Jaclyn. Take a look at the following link. I have included an excerpt from it below.  https://www.crowe.com/ca/crowesoberman/insights/covid-19-working-from-home

 

If you are an employee who is eligible to deduct expenses in relation to your home office, you may be able to claim a rebate of the Goods and Services Tax (“GST”) and the Harmonized Sales Tax (“HST”) paid on these expenses based on the portion of the expenses deductible for the year. 

 

To do so, a Form GST370 Employee and Partner GST/HST Rebate Application will need to be prepared with your personal income tax return to claim the GST/HST rebate. The GST/HST rebated received must be included in your income for the year in which it is received.