Does anyone ever enter the GST number of the employer on the T777? I always wondered why that’s not a question on the T2200. How are we supposed to figure that out? In the past I have been applying for the rebate for everyone who has employment expenses but now I look at the industry and make a judgement as to whether the employer would be registered for GST. It’s a best guess at most but I don’t want to be holding back filing T1s while clients look for GST numbers. It’s a pain point and I am wondering what others do. Do you claim the rebate without the GST number?
Technically speaking the employer is supposed to certify your client’s GST370 application, so presumably they could complete their BN on the form at the same time they were signing it. 
I don’t claim any GST/HST rebate unless the client provides a signed GST370 along with their signed T2200.
I do what you do…most businesses are registered if sizeable and not in a proscribed industry. Can’t think of a small employer in recent memory that’s issued a T2200…onne of the few joys of working with mostly either seniors or self-employed (corporate or not) clients.
Ugh I guess I’ve been doing it wrong all this time. I don’t like to leave tax credits on the table for my clients, especially if I believe that they qualify but there’s just no time during T1 season to chase these forms. Although I do ensure the T2200 is always completed and signed.
I have been through a review of the GST rebate once and the client got the signature after the fact and it was accepted.
Standard “no tickee, no laundry” situation. And you wouldn’t really be leaving “tax credits on the table” because the GST is included in the expenses you’re claiming. When you claim the GST credits, these expenses are reduced withing the system.
You absolutely are leaving tax credits on the table. When the GST is included in your expenses, your tax benefit is equal to the GST amount times your marginal tax rate. When the GST is refunded to you, your tax benefit is equal to 100% of the GST (which you then have to pay tax on the next year).
So assuming $1,000 in GST and a marginal tax rate of 35%, if you get the GST refund you save $650 in net tax. If you claim the GST in expenses, you save $350 in net tax. The former is clearly better.