# GST rebate on Business Use of home

**URL:** <https://www.protaxcommunity.com/t/gst-rebate-on-business-use-of-home/4682>\
**Category:** T1\
**Created:** [May 17, 2021, 2:34pm UTC](https://www.protaxcommunity.com/t/gst-rebate-on-business-use-of-home/4682 "2021-05-17T14:34:54Z")\
**Posts on this page:** 6\
**Page:** 1

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**Author:** ![Versa](https://avatars.discourse-cdn.com/v4/letter/v/53a042/32.png) [@Versa](https://www.protaxcommunity.com/u/Versa)\
**Post date:** [May 17, 2021, 2:34pm UTC](https://www.protaxcommunity.com/t/gst-rebate-on-business-use-of-home/4682/1 "2021-05-17T14:34:54Z")

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Can a self-employed individual who is not registered for HST (small supplier) claim the GST rebate on business use of home? I haven’t done so in the past but TaxCycle keeps asking me if I want to claim it.

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**Author:** ![Nezzer](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/nezzer/32/3845_2.png) [@Nezzer](https://www.protaxcommunity.com/u/Nezzer)\
**Post date:** [May 17, 2021, 3:05pm UTC](https://www.protaxcommunity.com/t/gst-rebate-on-business-use-of-home/4682/2 "2021-05-17T15:05:00Z")

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I don’t think so. How would you rationalize that? What employer has paid them, including GST, for use of their home?

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**Author:** ![Versa](https://avatars.discourse-cdn.com/v4/letter/v/53a042/32.png) [@Versa](https://www.protaxcommunity.com/u/Versa)\
**Post date:** [May 17, 2021, 3:14pm UTC](https://www.protaxcommunity.com/t/gst-rebate-on-business-use-of-home/4682/3 "2021-05-17T15:14:14Z")

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You’re right @Nezzer. Good point. The Taxcycle review message made me question myself for a minute. Thanks for the quick reality check.

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**Author:** ![Nezzer](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/nezzer/32/3845_2.png) [@Nezzer](https://www.protaxcommunity.com/u/Nezzer)\
**Post date:** [May 17, 2021, 6:37pm UTC](https://www.protaxcommunity.com/t/gst-rebate-on-business-use-of-home/4682/4 "2021-05-17T18:37:51Z")

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No problem. I have to think about it every time I answer that prompt, too. It makes sense if a self-employed person is a GST registrant, and the payment of “rent” (i.e. workspace in the home) would be considered commercial - thus GST/HST taxable. But, even so, the GST “paid” to the home-owner becomes taxable the next year - TaxCycle automatically carries this forward.

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**Author:** ![joe.justjoe1](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/joe.justjoe1/32/220_2.png) [@joe.justjoe1](https://www.protaxcommunity.com/u/joe.justjoe1)\
**Post date:** [May 17, 2021, 8:39pm UTC](https://www.protaxcommunity.com/t/gst-rebate-on-business-use-of-home/4682/5 "2021-05-17T20:39:05Z")

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“and the payment of “rent” (i.e. workspace in the home) would be considered commercial”

That wouldn’t work either …

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**Author:** ![helga\_spence](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/helga_spence/32/268_2.png) [@helga\_spence](https://www.protaxcommunity.com/u/helga_spence)\
**Post date:** [May 18, 2021, 4:13am UTC](https://www.protaxcommunity.com/t/gst-rebate-on-business-use-of-home/4682/6 "2021-05-18T04:13:31Z")

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Perhaps the message could just be prompted only when the business number is on the T2125 or T2042.

Alternatively, the preparer could chose the prompt for all files or only those with a business number.