Can you claim business expenses without receipts in Canada?
You can claim what you really spent, but you have to be able to show it. The CRA expects a business to keep records of all its transactions and the supporting documents behind them, and its guidance says it may not allow all or part of an expense you can't support. There is no amount below which a receipt stops mattering.
What the CRA expects a supporting document to show
For a business purchase, the CRA's business records guidance asks for a document showing:
- the date of the purchase
- the name and address of the seller or supplier
- the name and address of the buyer
- a full description of the goods or services
A GST/HST registrant claiming an input tax credit on a purchase of $100 or more also needs the vendor's business number on it. A till receipt usually covers the rest; a card statement line usually doesn't.
When a receipt is lost
Start with the cheapest fix: ask for a copy. Most suppliers can reissue an invoice, and online stores keep order histories. A duplicate from the supplier is the closest thing to the original.
If that fails, build the evidence from what you do have:
- The payment itself. A bank or credit card statement shows the date, the amount and who was paid.
- What it was for. An order confirmation, a quote, a contract, a delivery note or a photo of the item.
- Why it was for the business. A calendar entry, an email with a client, or a note written at the time.
None of these is as strong as the receipt, and together they are an argument rather than a proof. Write down what happened while you still remember it.
Vehicles and meals need more than a receipt
Two kinds of expense need records a receipt can't give you:
- A vehicle used for business and personal driving is claimed by the business share, so the CRA expects a record of total kilometres and business kilometres. It accepts a full year's logbook as a base year, then a three-month sample in later years if the business use stays within 10% of the base.
- Meals and entertainment are generally limited to 50% of the cost on your return, so keep who you met and why alongside the receipt.
GST/HST credits are stricter still
An input tax credit rests on documents with specific information, set out in GST/HST receipt rules. Without the supplier's registration number on a purchase of $100 or more, there is no credit to claim, even if the expense itself is deductible for income tax. Ask the supplier for a proper invoice.
How long the evidence has to last
Whatever you keep, keep it for six years from the end of the tax year it relates to. A clear photo of a receipt counts as the record, provided it meets the CRA's imaging conditions — see does the CRA accept photos of receipts.
Sources
Common questions
Can I claim a business expense if I lost the receipt?
You can claim what you actually spent, but you have to be able to support it. The CRA's rental guide puts it plainly: it may not allow all or part of an expense you don't have receipts or other documents to support. Replace a lost receipt with a duplicate invoice or other evidence as soon as you notice.
Is there a minimum amount below which I don't need a receipt?
Not for income tax. Canada has no rule like Australia's $300 or $10 thresholds. For GST/HST input tax credits, purchases under $100 need less detail on the receipt, but they still need a record.
Is a bank or credit card statement enough?
It is evidence that money left your account, but it rarely shows what you bought. Keep it alongside whatever else shows the business purpose, such as a supplier's duplicate invoice or an order confirmation.
Can I claim the GST/HST back without a receipt?
Only with the information the CRA requires for the amount. From $100 that includes the GST/HST charged and the supplier's registration number, which a statement line won't show. Ask the supplier for a copy invoice.
What happens if the CRA disallows an expense?
The expense comes out of your return and your tax is reassessed on the higher income, with interest from the original due date and, in some cases, penalties.
Every figure on this page is checked against the CRA's own guidance and linked in the sources above. Last checked . Thresholds change each tax year, so if you are reading this well after that date, confirm the current figures before you rely on them. Terms.
Keep reading
How long do you need to keep receipts for the CRA?
Six years from the end of the last tax year they relate to. When the clock starts, when it runs longer, and why your records have to be kept in Canada.
ReadDoes the CRA accept photos of receipts?
Yes, if the image is a complete, readable copy made to the national standard. What the CRA says about scanning, discarding paper and keeping it in Canada.
ReadGST/HST receipts in Canada: what a receipt needs for an input tax credit
What a receipt must show under $100, from $100 and from $500, which province charges what, and why PST on a receipt is not a credit.
Read