The employee and partner GST/HST rebate allows certain employees and partners (who are individuals) to recover the GST/HST they have paid on eligible expenses, such as office supplies, travel, meals, and entertainment.
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.
Source: canada.ca