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A missing receipt is a problem, but not always a fatal one. The CRA expects you to keep records for six years, and if a document can’t show the supplier, the date and the tax charged, you may lose a GST/HST input tax credit on it. So rebuild the paper trail before anyone asks.
What does the CRA want on a receipt?
For GST/HST credits, the detail depends on the size of the purchase. This comes from the CRA’s memorandum on documentary requirements.
| Purchase | What the document must show |
|---|---|
| Under $100 | Supplier’s business or trading name, invoice date, and total amount paid or payable |
| $100 to $499.99 | The above, plus an indication of the GST/HST charged, the status of each supply if taxable and exempt items are mixed, and the supplier’s GST/HST registration number |
| $500 or more | All of that, plus the buyer’s name or trading name, a brief description of what you bought, and the payment terms |
Acceptable papers go beyond the till slip. Invoices, credit card receipts, account ledgers, written contracts and computerized records can all count. So a lost $12 coffee slip is a very different problem from a lost $4,000 equipment invoice.
How can you replace a lost receipt?
Ask first. Call or email the seller and request a duplicate, since many keep sales records and can reissue one. It’s usually the cleanest fix, and it costs nothing. Online orders are even easier, because the confirmation email often has everything the table above asks for.
No luck? Build the best file you can. A bank or card statement shows the date and amount but not what you bought or the tax, so add a written note saying what the item was, why the business needed it and who else was there if it was a meal. Write it now, not at audit time.
Take Marcus, a freelance electrician in Winnipeg, who lost the paper invoice for a $380 meter. He emailed the supplier, got a PDF copy the same afternoon, and filed it with his card statement. Ten minutes, problem gone.
We couldn’t confirm from an official page how the CRA treats an income tax deduction when the receipt is gone. Assume any undocumented amount is at risk.
What does a missing receipt actually cost?
Two things can go wrong, and they’re different in size. The first is the tax credit. A $200 purchase in Ontario carries $26 of HST, according to the GST/HST calculator. If the receipt fails the test above, that $26 stays with the government.
The second is the deduction, and it’s bigger. Say you’re a sole proprietor in Ontario with $75,000 of net business income after claiming a $5,000 expense. If that expense is thrown out, income rises to $80,000. The self-employed tax calculator shows income tax and CPP going from $20,212.57 to $22,126.47.
That’s $1,913.90 for one missing pile of paper. It leaves out GST/HST, EI and any interest or penalty. Not a few bucks you can shrug off.
Can you keep scans instead of paper?
Often yes. The CRA’s circular on electronic records says paper can be destroyed after imaging if the process meets a Canadian standard, with a logbook of imaging dates and signatures. A phone photo you never labelled probably falls short of that. Electronic records must also be readable, backed up and kept for six years.
If your records were lost in a fire, flood or similar event, the CRA has separate guidance for disasters, and its business line is 1-800-959-5525.
What are the common mistakes with missing receipts?
Recreating a receipt by hand and passing it off as the original is the worst one. Don’t do it. Describe what happened in a note instead.
Others are quieter. Claiming the whole purchase when part was personal. Leaving the note until tax time, when nobody remembers. Assuming a card statement alone is enough for the GST/HST credit, when the table above says it usually isn’t.
How do you stop it happening again?
Photograph each receipt the day you get it, and file it by month. Match your card statement once a month, so a gap shows up while the seller still remembers you. Then check the tax side. If you employ someone, the payroll remittance calculator shows what you owe the CRA, and that needs records too.
Taxi rides are an odd case. The CRA lets some fares go through without the driver’s GST/HST number on the receipt, but only in the situations it sets out, so read the memorandum first.
Official page on this topic: Canada Revenue Agency: Business expenses.
What this page is based on
Receipt rules for input tax credits come from the CRA’s input tax credit page, read in November 2026, and its record keeping pages (CRA guide RC188, Keeping Records and Information Circular IC05-1, Electronic Record Keeping). Tax examples use the 2026 federal and Ontario rates in our calculators. This is an independent guide, separate from any government body.
Frequently asked questions
How long must I keep business receipts?
Generally six years from the end of the last tax year they relate to, at your Canadian residence or place of business unless the CRA allows another place. Records from computerized systems count too. If you want to destroy records sooner, you first need written permission from the CRA, so keep them until the six years are up.
Can I claim GST/HST without a receipt?
Not if the documents fail to show the supplier, the date and the total, plus the extra details the CRA asks for at higher amounts. Under $100 the list is short. From $100 it adds the tax charged and the supplier’s registration number, and from $500 it adds your name, a description and the payment terms. The CRA has a few limited exceptions.
Does a bank statement replace a receipt?
No. It shows the date and amount but not what you bought or the tax charged, so it usually fails the CRA’s test for an input tax credit. Ask the seller for a duplicate, then add a written note saying what the item was and why the business needed it. Write the note now, not at audit time.
Can I throw away paper receipts after scanning them?
The CRA allows it only if the imaging follows a Canadian standard, with written approval, documented procedures and a logbook of imaging dates and signatures. An unlabelled phone photo probably falls short. Electronic records must also be readable, backed up and kept for six years, so read the CRA’s circular on electronic records first.
What if my records were destroyed in a disaster?
The CRA has separate guidance for records lost in a fire, flood or similar event. Its business enquiries line is 1-800-959-5525. Tell the CRA early, rebuild what you can from suppliers, banks and customers, and keep notes of every step you take so that the effort is on record if you are ever asked.
- Self-employed taxes in Canada: income, CPP and GST
How tax works when you are self-employed in Canada: reporting income and expenses, paying both halves of CPP, instalments and when to register for GST