Guide
CRA receipt requirements: what a business receipt has to show
What a receipt must show for a CRA deduction and a GST/HST input tax credit, the current CA$100 and CA$500 thresholds, and what is not a receipt.
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To support a business deduction, a receipt must show who was paid, the date, the amount and what was bought. To claim a GST/HST input tax credit, the CRA asks for more as the purchase grows: under CA$100, the supplier's name, the date and the total; from CA$100, also the supplier's GST/HST number and the tax charged; from CA$500, also your name, the payment terms and a description of what was supplied. These thresholds replaced the old CA$30 and CA$150 amounts in April 2021.
- Any deduction
- Payee, date, amount, what was bought
- ITC under CA$100
- Supplier name, date, total
- ITC from CA$100
- Plus GST/HST number and tax charged
- ITC from CA$500
- Plus your name, terms, description
- Thresholds since
- 20 April 2021
- Keep for
- Six years from the end of the tax year
What does a receipt need to show for an income tax deduction?
For the deduction on your T2125 or corporate return, the record has to prove that the expense happened, how much it was, and that it was for the business. In practice that means a document showing the name of the seller, the date, the amount paid and what was bought. An itemised till receipt or a supplier's invoice does all four.
The business purpose is often not on the receipt at all, and for some expenses — meals, travel, anything that could look personal — it is what a reviewer asks about first. A short note on the receipt or in your records, made at the time, covers it.
What does a receipt need to show to claim the GST/HST back?
Input tax credits have their own, stricter rules, set out in GST/HST Memorandum 8-4. The information required rises with the amount of the purchase, measured on the total including tax.
| Purchase total | The receipt or invoice must show |
|---|---|
| Under CA$100 | The supplier's or intermediary's name, the date (or dates) of the invoice or payment, and the total amount paid or payable |
| CA$100 to CA$499.99 | Everything above, plus the supplier's GST/HST registration number, and either the tax charged on each taxable item or the total paid with a note that it includes tax at a stated rate |
| CA$500 and over | Everything above, plus your name or trading name (or your authorised agent's), the terms of payment, and a description of each supply detailed enough to identify it |
In Quebec, the QST follows parallel rules administered by Revenu Québec, and a receipt from a Quebec supplier should show the QST registration number alongside the GST number.
Which documents do not count as receipts?
| Document | Why it falls short |
|---|---|
| Card terminal slip | Shows a total and a card number, but no seller detail or tax breakdown |
| Bank or credit card statement | Proves money moved, not what it bought or how much tax was on it |
| Order confirmation email | Often shows no tax and no GST/HST number; download the actual invoice |
| A photo with the bottom cut off | The tax lines and registration number are usually at the bottom |
Statements are still worth keeping. They are the best way to find the receipts you are missing: every business line on a statement should match a receipt in your records.
Does the CRA accept digital and photographed receipts?
Yes. Electronic receipts, PDFs and photographs of paper receipts are acceptable records, provided they are legible, complete and can be produced when the CRA asks. Once you have a faithful image, you do not have to keep the paper — which matters, because thermal receipts fade within months. Keep them for six years from the end of the tax year they relate to.
How do I make sure every receipt meets the requirements?
- Get the itemised receiptAsk for the till receipt, not only the card slip, and download invoices rather than keeping order emails.
- Check the bottom of the receiptFor anything over CA$100, make sure the supplier's GST/HST number and the tax line are visible before you leave the counter.
- Photograph it the same dayCapture the whole document, flat and in focus, before it fades or disappears.
- Note the purposeAdd who a meal was with, or which job a purchase was for.
- Reconcile against your statementOnce a month, match statement lines to receipts and chase the gaps.
SimpleLoonie does the capture and reading for you: it extracts the supplier, date, subtotal, each tax, total and currency from a photo or PDF, keeps the image attached to the transaction for the six-year retention period, and makes a missing tax line visible as a blank field rather than something you discover in an audit.
Frequently asked questions
What information must be on a receipt for the CRA?
At minimum the seller's name, the date, the amount and what was bought. To claim a GST/HST input tax credit on a purchase of CA$100 or more, the receipt must also show the supplier's GST/HST number and the tax charged, and from CA$500 your name, the payment terms and a description of the supply.
Does a receipt need a GST/HST number?
Only to support an input tax credit on a purchase of CA$100 or more. Below CA$100, the supplier's name, the date and the total are enough for the credit, and an income tax deduction never requires the number.
Is a credit card statement enough for the CRA?
No. A statement shows that a payment was made, but not what was bought or how much GST/HST was charged. It supports a receipt; it does not replace one. If the receipt is lost, ask the supplier for a copy.
Are the CRA receipt thresholds still CA$30 and CA$150?
No. Those amounts applied until 20 April 2021. The CRA now requires the supplier's GST/HST number from CA$100 and the fuller set of details from CA$500. Any guide still quoting CA$30 and CA$150 is out of date.
Can I use a photo of a receipt instead of the original?
Yes. The CRA accepts electronic images of paper receipts if they are legible and complete and can be produced on request. You can discard the paper once you have a faithful copy, and you must keep the image for six years.
Sources
- Canada Revenue Agency — GST/HST Memorandum 8-4, Documentary requirements for claiming ITCs
- Canada Revenue Agency — Keeping records
- Canada Revenue Agency — Claim input tax credits
This page is general information about Canadian tax administration, not tax advice, and it was last reviewed on . Rules and rates change. For a decision that matters to your business, check the source above or talk to an accountant.