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For a Canadian GST/HST input tax credit (ITC), keep supplier invoices or receipts and related transaction records that show what the business bought, from whom, how much GST/HST was charged, and how the purchase relates to the business. The Canada Revenue Agency (CRA) says you must obtain sufficient documentary evidence before claiming an ITC; keep the records in case the CRA asks to review them.
What to keep for each ITC
Build a record set that lets someone trace the purchase and verify the amount claimed. The CRA accepts several kinds of supporting documents, and information can be spread across more than one document. For example, an invoice, payment record and written agreement may be read together.
- Supplier evidence: an invoice, receipt, contract, credit-card receipt, debit note or other valid supplier-issued document. An account book or ledger and electronic records may also form part of the evidence.
- Transaction details: the date, supplier, description of the property or service, and amount paid or payable.
- Tax details: the GST/HST charged, or information showing that the amount includes tax at the applicable rate; for mixed taxable and exempt supplies, identify the status of the supplies.
- Business record: the accounting entry and reporting period associated with the purchase, plus enough context to explain its business purpose.
- Buyer details, when required: the buyer’s name or trading name, or that of an authorized agent or representative, for purchases of $500 or more.
The CRA’s Input tax credits guidance states: “You obtain sufficient documentary evidence to substantiate the ITC prior to making the claim in a GST/HST return.”
What must appear on the invoice?
The CRA’s invoice-information requirements depend on the total sale. These thresholds took effect April 20, 2021, replacing the former $30 and $150 thresholds, as noted in Excise and GST/HST News No. 118.
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| Total sale | Information identified by the CRA |
|---|---|
| Under $100 | Supplier’s business or trading name (or intermediary’s); invoice date, or the date tax was paid or payable if there is no invoice; and total amount paid or payable. |
| $100 to $499.99 | All information for sales under $100, plus information showing the GST/HST charged or that the amount includes tax at the applicable rate; the status of supplies if taxable and exempt items are mixed; and the supplier’s or intermediary’s GST/HST registration number. |
| $500 or more | All information for sales from $100 to $499.99, plus the buyer’s name or trading name (or an authorized agent’s or representative’s), a brief description of the property or services, and payment terms. |
Use the CRA’s current invoice-information table for details, especially where the price includes tax or an invoice combines different types of supply.
Can a credit-card record or another document support the claim?
Sometimes, but a payment amount alone may not identify the supply or tax. The CRA’s documentary requirements list invoices, receipts, credit-card receipts, debit notes, account books or ledgers, written contracts or agreements, electronic retrieval or data-storage records, and other valid supplier-issued documents as possible evidence. Related documents may collectively provide the required information; no single paper invoice has to contain everything.
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Keep the payment record linked to the supplier documentation and accounting entry. The full set should make the supplier, recipient, purchase, tax amount and reporting period traceable. An internal spreadsheet can help organize evidence, but it should not be treated as a universal substitute for source documentation.
When do special recordkeeping rules apply?
The CRA describes conditional provisions for particular transaction types. They are not blanket permission to claim an ITC without adequate supporting information.
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Procurement-card transactions
Under the applicable conditions, the CRA may accept procurement-card information including the transaction date, merchant name, place of supply (city and/or province), merchant category, transaction amount, employee or cardholder name, and procurement-card number. Check the CRA’s current guidance for the conditions that apply.
Computerized records and recurring contracts
For electronic records, relevant details include supplier and recipient identity and address, the supplier’s GST/HST registration number, reporting period, tax paid or payable, and nature of the supply. If a contract governs recurring purchases, retain the agreement and related documents so the supplier, recipient, tax, period and type of supply can be followed across transactions. The CRA’s documentary requirements memorandum explains these provisions.
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Taxi, ride-share and some cash purchases
The CRA identifies distinct recordkeeping information for taxi, limousine and commercial ride-sharing fares, as well as certain cash purchases. Requirements depend on the transaction and circumstances, so consult the relevant section of the CRA’s ITC guidance rather than assuming a general receipt rule applies.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How long should you keep the records?
Keep copies of purchase invoices or receipts and other GST/HST records that support the claim. The CRA’s general rule is to retain records for six years from the end of the year to which they relate. Electronic filers do not attach the supporting documents to the GST/HST return, but must retain them in case the CRA requests them. See the CRA pages on GST/HST and payroll records and GST/HST records to keep.
The CRA may require records to be kept longer. If you want to destroy them earlier, make a written request and wait for approval. For practical recordkeeping, preserve electronic files in readable, retrievable formats, keep backups, and connect each source document to its accounting entry. The CRA’s General Requirements for Books and Records discusses sound books-and-records practices.
Quick Recap
A practical check before filing
- Match each ITC to an invoice, receipt or other applicable source document.
- Check the total sale amount against the CRA’s invoice-detail threshold and confirm the required supplier, tax and buyer information is present.
- Link related payment, contract and accounting records so they identify the same purchase and GST/HST reporting period.
- Confirm the purchase and tax amount can be traced from the records to the ITC claimed.
- Store the complete record set so it remains accessible for the CRA’s retention period.
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