Jordan Was Required to Pay Her Own Employment Expenses in 20x0

Jordan was required to pay her own employment expenses in 20x0. The expenses deducted on her tax return totaled $12,000 which included $2,000 CCA. The expenses all included a 15% HST component, other than the CCA which had a deemed inclusion since HST was originally paid on the vehicle. If Jordan applied for an HST rebate in 20x1 when preparing her 20x0 tax return, what impact would the rebate have on her 20x1 tax return?

A) Increase in employment income of $1,304 and increase in UCC of $261
B) Increase in employment income of $1,304 and decrease in UCC of $261
C) Increase in employment income of $1,565
D) Decrease in employment income of $1,565