# CRA receipt requirements: what a receipt must show

> For an input tax credit, the CRA's chart has three tiers. Under $100: supplier name, date and total. From $100 to $499.99, add the GST/HST charged (or that it is included), the supplier's GST/HST number, and the status of each item when taxable and exempt items are mixed. At $500 or more, add the buyer's name, a description and the payment terms.

Canonical: https://blueanchor.app/guides/cra-receipt-requirements

Updated 30 September 2026. Sources are listed at the end.

A receipt does two jobs. It supports the expense on your income tax return, and, if you are a GST/HST registrant, it supports the input tax credit on your GST/HST return. The second job has stricter rules that change at $100 and $500.

## What a receipt needs to support an expense

For income tax, the CRA says to always get receipts or other vouchers, and that receipts have to show ([CRA, business records](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/business-records.html)):

- the date of the purchase
- the name and address of the seller or supplier
- the name and address of the buyer
- the full description of the goods or services
- the vendor's business number if they are a GST/HST registrant when the purchase price is $100 or more (before tax)

When the supplier cannot describe the goods, as with a cash register tape, the CRA says to write a description on the receipt, on another voucher, or in your expense journal.

## What a receipt needs to support an input tax credit

To claim back the GST/HST you paid, the document has to carry specific information, and how much depends on the total. This is the CRA's chart from guide RC4022, word for word ([RC4022, input tax credit information requirements](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html)):

| Information required | Under $100 | $100 to $499.99 | $500 or more |
|---|---|---|---|
| Supplier's business or trading name, or your intermediary's name | Yes | Yes | Yes |
| The invoice date or, if no invoice issued, the date on which the GST/HST is paid or payable | Yes | Yes | Yes |
| The total amount paid or payable | Yes | Yes | Yes |
| An indication of the total amount of the GST/HST charged or that the amount paid or payable for each taxable supply (other than zero-rated supplies) includes the GST/HST at the applicable rate | No | Yes | Yes |
| An indication of the status of each supply where the invoice includes both taxable and exempt supplies | No | Yes | Yes |
| The supplier or intermediary's GST/HST registration number | No | Yes | Yes |
| The buyer's name or trading name or the name of the buyer's authorized agent or representative | No | No | Yes |
| A brief description of the property or services | No | No | Yes |
| The terms of payment | No | No | Yes |

"No" is RC4022's "not applicable". The tier is set by the total sale on the document.

**Watch for $30 and $150.** Several websites still print tiers of under $30, $30 to $149.99, and $150 or more. So does [GST/HST Memorandum 8-4](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/8-4/documentary-requirements-claiming-input-tax-credits.html), which is still on canada.ca with a page date of 2023-06-01. The CRA's current guide RC4022 (page date 2026-01-07), its GST/HST Registry page and its business records page all put the GST/HST number at $100. The CRA announced the change in [Excise and GST/HST News No. 118](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/news118/news118-excise-gst-hst-news-no-118.html): "the thresholds of $30 and $150 have been replaced by $100 and $500, effective April 20, 2021." Go by the $100 and $500 tiers.

### A worked example

You buy $240 of supplies at a hardware store and keep the till slip. It shows the store name, the date, the total and the HST. It does not show the store's GST/HST number. That slip is fine under $100 but not at $240: it is missing the registration number, so it is not yet enough for an input tax credit. Ask the store for an invoice with the number. At $620 you would also need your name on it, a brief description and the payment terms.

The web page has a checker: enter the receipt total and it lists only the fields for that tier, then says whether the receipt is ready or what is missing.

## How to check a supplier's GST/HST number

Use the CRA's free [GST/HST Registry](https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/confirming-a-gst-hst-account-number.html). The CRA says it helps make sure your input tax credit claims only include GST/HST charged by someone who is registered. You need:

- the GST/HST account number, first nine digits only, no letters
- the supplier's business name, as shown on the invoice or posted at the place of business
- the transaction date on the receipt or invoice

The CRA suggests printing the Search Details screen as your record. If the supplier did not give a number, contact the supplier, or call the CRA's business enquiries line at 1-800-959-5525 to confirm it is registered.

## If you lost the receipt

Start by asking the supplier for a copy. If you cannot get one, here is what the CRA says, and what it does not:

- **For the expense.** When a supplier does not give you a receipt, the CRA says to write the name and address of the seller, the amount paid, the date you paid and the details of the transaction in your expense journal ([business records](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/business-records.html)).
- **Card statements are not a receipt.** "Credit card statements are not generally accepted as a replacement for receipts unless they contain the above and other requested information" ([CRA tax tip, 2024](https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2024/you-asked-we-answered-here-are-answers-to-six-more-of-the-top-business-tax-information-questions.html)).
- **For the input tax credit.** GST/HST Memorandum 8-4 says a monthly credit card statement is not sufficient evidence to claim an input tax credit, and has to be backed by another document such as a credit card receipt or an invoice (paragraph 65).

A bank or card line still helps: it shows that money left your account, on what date, to whom. It does not show what was bought or how much tax was charged, which is what the CRA's lists ask for.

## Fading receipts and keeping images

Till slips printed on thermal paper fade. An image taken while the slip is still readable keeps the details. The CRA accepts electronic images of paper documents when the image is an accurate reproduction that gives the same information and does not obscure significant details. Whether you can then throw the paper away depends on imaging to the Canadian General Standards Board standard ([CRA, imaging](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records/acceptable-format-imaging-paper-documents-backing-electronic-files.html)). Invoices that arrive by email are electronic records, and the CRA says those are kept electronically. Retention periods are in the guide on [how long to keep receipts](https://blueanchor.app/guides/how-long-to-keep-receipts).

Missing an input tax credit is not always final: RC4022 says most registrants can claim an unclaimed input tax credit on a later return, up to the due date of the return for the last reporting period that ends within four years after the period it could first have been claimed.

## About BlueAnchor

BlueAnchor checks each receipt against the fields for its tier, matches it to the card or bank charge, and lists charges with no receipt ordered by the CRA tier rather than by amount. Each business keeps its own books, which matters if you [use one card for two businesses](https://blueanchor.app/guides/one-card-two-businesses). Not yet released. Pricing: https://blueanchor.app/pricing. Waitlist: https://blueanchor.app/#join

## Questions

### At what amount does a receipt need the supplier's GST/HST number?

At $100. The CRA's input tax credit chart in RC4022 requires the supplier's GST/HST registration number for a total sale of $100 to $499.99 and for $500 or more. Under $100 it is not required. Older pages that say $30 or $150 are out of date.

### What does a receipt need for a $500 or more purchase?

Everything in the lower tiers (supplier name, date, total, the GST/HST charged or a statement that it is included, the status of each item if taxable and exempt items are mixed, the supplier's GST/HST number) plus the buyer's name, a brief description, and the terms of payment.

### Is a credit card statement enough if I lost the receipt?

Usually not. The CRA says credit card statements are not generally accepted as a replacement for receipts unless they contain the required information, and GST/HST Memorandum 8-4 says a monthly credit card statement is not enough on its own to claim an input tax credit.

### How do I check a supplier's GST/HST number?

Use the CRA's free GST/HST Registry. You need the first nine digits of the number, the supplier's business name as shown on the invoice, and the transaction date. The CRA suggests printing the Search Details screen as your record.

Related: [CRA mileage rate 2026](https://blueanchor.app/guides/cra-mileage-rate-2026) and [running a sole proprietorship and a corporation at the same time](https://blueanchor.app/guides/sole-proprietorship-and-corporation).

## Sources

1. [CRA, RC4022 General Information for GST/HST Registrants](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html), date modified 2026-01-07
2. [CRA, Business records](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/business-records.html), date modified 2026-08-31
3. [CRA, Confirming a GST/HST account number (GST/HST Registry)](https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/confirming-a-gst-hst-account-number.html), date modified 2025-04-11
4. [CRA tax tip, You asked, we answered: six more of the top business tax information questions](https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2024/you-asked-we-answered-here-are-answers-to-six-more-of-the-top-business-tax-information-questions.html), date modified 2024-06-25
5. [CRA, GST/HST Memorandum 8-4 Documentary Requirements for Claiming Input Tax Credits](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/8-4/documentary-requirements-claiming-input-tax-credits.html), date modified 2023-06-01 (cited for paragraph 65 only; its dollar tiers differ from the current RC4022)
6. [CRA, Acceptable format, imaging paper documents and backing up electronic files](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records/acceptable-format-imaging-paper-documents-backing-electronic-files.html), date modified 2026-08-03

General information, not tax advice. BlueAnchor does not file taxes. Check your own situation with the CRA or a qualified professional.