What to take away
- A receipt that arrived electronically is an electronic original: keep that file, not only a printout.
- What the receipt must show depends on the claim. GST/HST input tax credits have their own information chart, with different requirements by purchase size.
- A card statement shows that money left your account, but it usually cannot stand in for the receipt.
What a business receipt needs to show
For expenses, the CRA says to get a receipt or other voucher whenever you buy something for the business. Its general guidance lists the date of the purchase, the name and address of the seller, the name and address of the buyer, and a full description of the goods or services. For a purchase of $100 or more before tax from a GST/HST registrant, the vendor’s business number is also listed.
The same page says the description matters. If a cash register tape does not describe what was bought, write the description on the receipt or in your expense journal. A line reading “general merchandise” tells a reviewer very little, so add a note while you still remember what the purchase was.
GST/HST input tax credits have stricter detail
If you are a GST/HST registrant claiming input tax credits, you need sufficient documentary evidence before you make the claim on a return. The CRA publishes a chart with three tiers. Under $100, the supplier’s name, the date and the total are enough. From $100 to $499.99, you also need an indication of the GST/HST charged (or that the price includes it) and the supplier’s registration number. At $500 or more, the buyer’s name, a brief description and the terms of payment are added.
This is where digital receipts most often fall short. A payment confirmation screen or a card-processor slip may show a total and a date but no registration number. If the supplier’s invoice is available in an account portal or by email, download it. See the encyclopedia entry on input tax credits for how the credit itself works, and note that the CRA lists some reduced-documentation situations, such as certain procurement card arrangements and taxi fares.
Electronic originals must stay electronic
The CRA accepts records kept on paper, on paper later converted to an acceptable electronic form, or in an accessible and readable electronic format. For records that were originally produced electronically, it says you must keep them in a readable electronic format even if you also have paper printouts.
In practice, an emailed invoice, a PDF downloaded from a supplier portal or an in-app receipt should be saved as a file in your records. Printing it and deleting the file leaves you with a copy rather than the original. Also check that a link to a receipt will still work later. Many suppliers expire links or remove accounts, so download the document instead of bookmarking it.
When a photo of a paper receipt is enough
Photographing or scanning a paper receipt is a form of imaging. The CRA says the image must be an accurate reproduction intended to replace the paper, must give the same information, and must not hide significant details because of resolution, tonality or hue. A dark, cropped or blurry photo that cuts off the supplier’s number fails that test on its face.
The CRA also says imaged reproductions of source documents should be produced, controlled and kept according to the latest national standard of Canada, and it points to CAN/CGSB 72.34. If you image to that standard, the images become the permanent records and the paper can be destroyed. If you cannot meet the standard, you have to keep the original paper. The CRA suggests getting legal advice if you are unsure about destroying paper, and says commercial scanning software should be checked against the standard. Until you have confirmed that, the safe habit is to keep thermal-paper receipts, which fade, alongside their images.
A card statement is not a receipt
The CRA tells you to keep bank statements, deposit slips and cancelled cheques, but it treats them as a different kind of record from the receipt for the purchase. A statement can show the merchant name, date and amount. It generally does not show the items bought, the GST/HST charged or the supplier’s registration number, and it cannot show the business purpose.
The article on what bank statements do not tell your accountant explains the gap in more detail. If the original receipt is missing, the CRA’s guidance is to write the seller’s name and address, the amount, the date and the details of the transaction in your expense journal. That is a stopgap, and it is weaker than a document from the supplier. Where possible, ask the supplier to reissue the invoice.
A simple capture routine
A routine you actually follow beats a perfect system you abandon. One workable approach is to give every digital receipt a single destination. Forward emailed receipts to a dedicated mailbox or folder, photograph paper ones the same day, and save portal downloads into a folder organized by tax year and month. Add the business reason in the file name or in the accounting software when the purpose is not obvious.
Many accounting apps can attach a receipt to a bank-feed transaction. Whichever tool you use, confirm you can export the receipts and the attachment links if you ever change systems. A bank feed that imports transactions is not the same as having the documents behind them. For the monthly side of this work, see the month-end close guide.
Backups, access and where records live
The CRA says to make backup copies of your business information, to store the media away from hazards, and to make sure a backup can be restored in a format the CRA can use. If an outside party keeps your electronic records, they must still be available to CRA officials when requested.
That has a practical edge: a receipt that lives only in a personal email account, a former employee’s inbox or a subscription you have cancelled is at risk. Know who has access, and keep a copy in a place the business controls. Retention periods and the rules on where records must be kept are covered in the article on how long to keep business records.
What to bring or discuss with your accountant
Bring receipts or access to them, organized by period, along with the statements for every card and account used for the business. Flag purchases where a receipt is missing, a supplier has no registration number on the invoice, or the purchase was partly personal. Those are the items most likely to affect a deduction or an input tax credit.
Ask your accountant which of your suppliers’ documents are good enough for credits, whether your scanning method is defensible, and how long to keep each type of record. Sora’s bookkeeping service can help set up a routine and attach documents to transactions. You are expected to produce your receipts if the CRA asks, so the time to organize them is before that request arrives.
Sources & editorial notes
Sources checked October 24, 2026. The examples are illustrative and provide general information. Discuss how the guidance applies to your circumstances with your accountant.
- Business recordsCanada Revenue Agency
- Input tax creditsCanada Revenue Agency
- Acceptable format, imaging paper documents and backing up electronic filesCanada Revenue Agency
- Keeping recordsCanada Revenue Agency
Rules and guidance can change. Use the current official source and confirm the treatment for your facts. To flag an error, contact Sora.