What Receipts Do You Need for Taxes in Canada?
Not every piece of paper qualifies as a valid CRA receipt. Here's exactly what documentation Canadian freelancers and contractors need to support their business expense claims.
ST
Sarah Tremblay
CPA, Tax Advisor
5 min read·
Canadian tax law doesn't define a single document type called 'a receipt' — it requires supporting documentation that proves a business expense was incurred. In practice, that means different things for different purchases. A $4 coffee requires far less paperwork than a $2,000 laptop claim.
Receipts by Purchase Type
- Under $30: vendor name, date, and total are sufficient — no GST number required
- $30–$149.99: add the vendor's GST/HST registration number
- $150 and over: also include the buyer's name or business name
- Cash purchases: same requirements — a handwritten receipt from the vendor still qualifies
- Online purchases: email order confirmations and invoices are valid if they include all required fields
- Subscriptions: monthly invoices or annual receipts from the software/service provider
What Does NOT Count as a Receipt
- Bank or credit card statements — they confirm payment but not what was purchased
- Quotes or estimates — these show a potential expense, not an actual one
- Partial screenshots that cut off the vendor name, total, or tax details
- Receipts in a currency other than CAD without a conversion record
If you have a receipt that's missing a required field (like the GST number), try contacting the vendor to request a corrected copy. Many vendors will re-issue a proper receipt if asked promptly.
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