Check eligibility before the amount
Start by confirming registration status, the type of activity and how the purchase is used. Personal consumption, exempt activities and special accounting methods can change the result. Do not assume every amount labelled tax in a bank feed can be recovered.
Where a purchase has mixed uses or involves a special category of property, ask how the applicable rules affect the claim. The business-use percentage and the evidence behind it need to make sense.
Documentation is part of the claim
A card statement shows that money was paid. It may not identify the supplier's tax registration details, the goods or services supplied, or the tax charged. Keep the invoice or other required supporting documentation.
If a receipt is missing information, seek a corrected copy rather than estimating the tax from the payment total. Different documentation requirements can apply depending on the transaction.
An example to discuss
An owner buys a laptop used for both business and personal purposes. The purchase price alone does not establish the ITC. Registration, actual use, the nature of the property and the relevant rules must be considered. This is a prompt for review rather than a suggested claim.
Reconcile eligible credits with the GST/HST return and preserve the records supporting them. Ask about unclaimed credits and applicable time limits when cleaning up earlier periods.
Sources & editorial notes
Sources checked October 23, 2026. The examples are illustrative and provide general information. Discuss how the guidance applies to your circumstances with your accountant.
- Input tax creditsCanada Revenue Agency
- GST/HST and payroll 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.