Line 9974 – GST/HST rebate for partners received in the year

If you received a GST/HST rebate for partners, report the amount of the rebate that relates to eligible expenses other than CCA on line 9974 of your form in the year you receive the rebate.

For business and professional income, enter the total of amount 5A, amount 5B and line 9974 at amount 5C.

For farming income, enter the total of amount 5A, line 9951 and line 9974 at amount 5B.

For fishing income, enter the total of amount 5A and line 9974 at amount 5B.

For more informaiton, go to Line 9899 or 9369 – Net income (loss) before adjustments.

In Part 8, "Details of other partners" of your form, show the full names and addresses of the other partners, as well as a breakdown of their shares of the net income or loss from Part 4, and their percentages of ownership shares in the partnership.

Forms and publications

• Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income
• Form T2125, Statement of Business or Professional Activities
• Form T2042, Statement of Farming Activities
• Form T2121, Statement of Fishing Activities

Related link

• GST/HST rebate for partners