A GST Rebate Is Available to Employees of a GST

A GST rebate is available to employees of a GST registrant located in a province that does not participate in the HST program. The calculation is based on a factor of 5/105 of:

A) all taxable benefits received from their employer.
B) all expenses deducted in the calculation of net employment income.
C) all taxable benefits received from their employer and all expenses deducted in the calculation of net employment income.
D) all eligible expenses for fully taxable supplies deducted in the calculation of net employment income, except for capital cost allowances.
E) all eligible expenses for fully taxable supplies deducted in the calculation of net employment income, including capital cost allowances.