CRA-Acceptable Receipt Requirements: What Every Field Must Show
A detailed breakdown of the CRA's tiered receipt requirements — what's mandatory at each purchase level, and what information you cannot afford to be missing.
Marcus Chen
Tax Specialist
The CRA uses a three-tier documentation system based on purchase amount. Understanding which tier applies to each expense is the difference between a successful ITC claim and a denied one at audit time.
Tier 1: Purchases Under $30
For business purchases under $30, a simplified receipt is acceptable. Required fields: the supplier's name, the date, and the total amount paid (including tax). You do not need the vendor's GST/HST number to claim an input tax credit on purchases under $30, though you still need the expense to be a legitimate business cost.
Tier 2: Purchases $30 to $149.99
- Supplier name
- Date of the transaction
- Total paid including taxes
- GST/HST registration number (RT number — 9-digit BN followed by RT0001 or similar)
- Either the total tax charged, or a notation that the amount includes HST/GST
Tier 3: Purchases $150 and Over
- All Tier 2 fields
- Buyer's name or trading name (your business name or your own name)
- Terms of payment (cash, credit, etc.)
- Quantity and description sufficient to identify the goods or services
GST/HST registration numbers follow the format: 9-digit Business Number + 'RT' + 4-digit account number (e.g., 123456789 RT 0001). If a receipt shows a number that doesn't match this format, verify with the vendor — an invalid number means you can't claim the ITC.