GST/HST Receipts in Canada: What to Keep for ITCs
If you're a GST/HST registrant in Canada and want to claim input tax credits (ITCs) for the GST/HST you paid on business purchases, you need receipts or invoices that show certain information. How much depends on the size of the purchase. Under the CRA's information requirements, every receipt must show the supplier's name, the date and the total. From $100 it must also show the GST/HST charged (or that it's included) and the supplier's GST/HST registration number. From $500 it must also show your name, a description and the payment terms.
Below is the CRA's table in plain terms, what to check on a receipt, and how to keep records. It's general information summarizing CRA guidance, not tax advice. GST/HST has many special rules, so check the CRA's current pages or an accountant for your situation.
Who needs to care about this
These requirements matter if you are registered for GST/HST and claim ITCs on your GST/HST return. If you aren't registered, you generally can't claim ITCs, but you still keep receipts to support business expenses for income tax.
What a receipt must show, by purchase size
The CRA's "Input tax credits" page lists the information needed on your receipts, invoices or other documentation to support an ITC claim:
| Information required | Under $100 | $100 to $499.99 | $500 or more |
|---|---|---|---|
| Supplier's business or trading name (or an intermediary's) | Yes | Yes | Yes |
| Invoice date, or if no invoice, the date the GST/HST is paid or payable | Yes | Yes | Yes |
| Total amount paid or payable | Yes | Yes | Yes |
| Total GST/HST charged, or an indication that the amount includes GST/HST at the applicable rate | No | Yes | Yes |
| Status of each supply, where the invoice includes both taxable and exempt supplies | No | Yes | Yes |
| Supplier's (or intermediary's) GST/HST registration number | No | Yes | Yes |
| Buyer's name or trading name (or authorized agent or representative) | No | No | Yes |
| Brief description of the property or services | No | No | Yes |
| Terms of payment | No | No | Yes |
The amounts refer to the total sale. The CRA page notes that these thresholds were raised from $30 and $150 to $100 and $500. Older articles may still quote the old figures.
The page also describes exceptions where the documentation requirements are reduced, such as certain allowances or reimbursements paid to employees or partners. Check the CRA page if they might apply to you.
A quick receipt check
Under $100: make sure the receipt shows who you bought from, when, and the total.
$100 to $499.99: also check for:
- the GST/HST amount, or a statement that GST/HST is included
- the supplier's GST/HST registration number
A missing registration number is the most common reason a receipt falls short. Ask the supplier for a proper receipt or invoice.
$500 and above: also check for:
- your business name, or your authorized representative's
- a description of what you bought
- the payment terms
For larger purchases, ask suppliers to put your business name on the invoice at the time. Getting it added later is harder.
Time limit for claiming ITCs
According to the same CRA page, most registrants must claim ITCs by the due date of the return for the last reporting period that ends within four years after the end of the reporting period in which the ITC could first have been claimed. A two-year limit applies to some registrants, such as certain listed financial institutions and businesses above a $6 million threshold, with exceptions. Keep receipts organized by reporting period so unclaimed ITCs are easy to find.
How long to keep GST/HST records
The CRA's record-keeping guidance says records and supporting documents must generally be kept for six years from the end of the last tax year they relate to. It explains that the six-year period for GST/HST records is worked out slightly differently. For the details, and for the other countries we cover, see how long to keep receipts.
Keeping GST/HST receipts organized
- Capture receipts promptly. Thermal receipts fade, and a faded registration number is no use.
- File by reporting period (monthly, quarterly or annual, matching your GST/HST filing).
- Record the GST/HST separately for each purchase, rather than just the total:
| Date | Supplier | GST/HST number | Description | Subtotal | GST/HST | Total | File |
|---|
- Flag receipts that are missing required details and chase the supplier before the period closes.
- Total GST/HST paid per period for your return, and keep the receipts as evidence.
In provinces with HST, receipts show a single harmonized tax. In others you may see GST plus a separate provincial sales tax (PST, or QST in Quebec). Only the GST/HST portion is claimable as an ITC. Provincial taxes follow their own rules. Your categories can follow the CRA's business expense groupings, covered in business expense categories.
If you have a pile of receipts to log, ReceiptBatch can convert Canadian receipts to Excel with GST/HST split out: one row per receipt with date, supplier, subtotal, tax and total, which you review before downloading. It reads what's printed. It doesn't check registration numbers or decide whether a receipt meets the CRA's requirements, so use the table above for that.
For when an invoice and a receipt are different documents, see invoice vs receipt.
FAQ
Do I need a receipt with a GST number for small purchases?
Under the CRA's table, for total sales under $100 the supplier's GST/HST registration number isn't required. You still need the supplier's name, the date and the total.
Can I claim an ITC with just a credit card slip?
A card slip usually shows only the merchant and amount. For purchases of $100 or more you also need the GST/HST amount (or a statement that it's included) and the supplier's registration number, so keep the itemized receipt or invoice.
Is the $30 / $150 threshold still correct?
The CRA page says the thresholds were increased to $100 (from $30) and $500 (from $150). Check the current CRA page if you're unsure which applies to an older period.
Is this tax advice?
No. It's a summary of CRA guidance on ITC documentation. GST/HST rules include many special cases, so confirm with the CRA or an accountant.