GST/HST receipts in Canada: what a receipt needs for an input tax credit
To claim back the GST or HST on a business purchase, you need a record that shows the right details for its size. The credit is called an input tax credit (ITC), and you can claim one only if you are registered for GST/HST and bought the item for your commercial activity.
What the receipt must show
The CRA's information requirements come in three tiers, measured on the total amount paid or payable:
| Purchase | The receipt or invoice must show |
|---|---|
| Under $100 | The supplier's (or an intermediary's) business or trading name; the invoice date, or the date the GST/HST was paid or payable; the total amount paid or payable |
| $100 to $499.99 | All of the above, plus the GST/HST charged, or a statement that the price includes it; which items are taxable where a receipt mixes taxable and exempt ones; and the supplier's GST/HST registration number |
| $500 or more | All of the above, plus your name or trading name (or your agent's), a brief description of what you bought, and the terms of payment |
These thresholds have been $100 and $500 since 20 April 2021. Many guides still quote the old $30 and $150.
What the registration number looks like
A GST/HST registration number is the supplier's nine-digit business number,
then RT and four digits: 123456789 RT0001. Receipts print it after
"GST/HST #", "GST #", "HST #" or, in Quebec, "TPS". A Quebec QST number is a
different registration, issued by Revenu Québec, and doesn't support a
GST/HST credit.
Which tax, which province
What a receipt charges depends on where you bought it:
| Where | What the receipt charges |
|---|---|
| Ontario | HST 13% |
| Nova Scotia | HST 14% (15% before 1 April 2025) |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | HST 15% |
| Alberta, the territories | GST 5% |
| British Columbia, Saskatchewan, Manitoba | GST 5%, plus provincial sales tax (7% in British Columbia and Manitoba, 6% in Saskatchewan) |
| Quebec | GST 5% (TPS on the receipt), plus QST 9.975% (TVQ) |
HST is one tax that includes both the federal and provincial parts, so all of it counts towards an input tax credit.
PST is different. The provincial sales tax charged in British Columbia, Saskatchewan and Manitoba is not a GST/HST credit: it is part of what the item cost you, and it goes into the expense you deduct for income tax. Quebec's QST can be recovered by a business registered for it, as an input tax refund (ITR) claimed from Revenu Québec, not as a GST/HST credit.
So a Vancouver receipt that prints GST 5% $1.00 and PST 7% $1.40 gives a
registrant a $1.00 input tax credit, and the $1.40 stays in the cost.
Prices here are before tax
Canadian shelf prices usually exclude sales tax, which is added at the till below a subtotal. Don't work out the tax from the total: rates vary by province, some items are zero-rated (basic groceries, prescription drugs, medical devices) and some are exempt (most health, childcare and financial services, residential rent). Read the tax line the receipt prints.
A supplier that isn't registered charges no GST/HST at all, and you can't claim a credit that wasn't charged. Registration is compulsory once taxable supplies go over $30,000 in a single calendar quarter or over the last four consecutive quarters; below that, a small supplier may choose not to register.
Filing and keeping
A sole proprietor with a 31 December year-end who files GST/HST annually has until 15 June to file the return, but must pay by 30 April. The full calendar is in Canadian tax year dates and deadlines.
Keep the receipts behind every credit for six years. A clear photo or scan is acceptable — see does the CRA accept photos of receipts.
Sources
- CRA — Input tax credits
- CRA — GST/HST calculator (and rates)
- CRA — When to register for and start charging the GST/HST
- CRA — RC4022 General Information for GST/HST Registrants
- CRA — GI-065 Point-of-Sale Rebate on Books
- Revenu Québec — Input tax credits and input tax refunds
- CRA — Reporting requirements and deadlines for GST/HST returns
Common questions
What does a receipt need to show to claim an input tax credit?
Under $100, the supplier's name, the date and the total. From $100, also the GST/HST charged (or a statement that the price includes it) and the supplier's GST/HST registration number. From $500, also your name, a description of what you bought and the terms of payment.
Can I claim the PST on a receipt as an input tax credit?
No. Input tax credits are for GST and HST. The provincial sales tax charged in British Columbia, Saskatchewan and Manitoba is not recoverable through your GST/HST return and is part of the cost of what you bought. Quebec's QST is recovered separately, as an input tax refund claimed from Revenu Québec by a business registered for it.
What does a GST/HST registration number look like?
It is the supplier's nine-digit business number followed by RT and a four-digit reference number, such as 123456789 RT0001. On receipts it is often printed after 'GST/HST #', 'GST #', 'HST #' or, in Quebec, 'TPS'.
Why does my Ontario receipt show both HST and GST?
Ontario rebates the provincial part of the HST at the till on some goods, such as qualifying printed books and children's clothing, so those lines carry only the 5% federal part. A receipt mixing them prints HST 13% and GST 5% separately.
Do I have to register for GST/HST?
You must register once your taxable supplies go over $30,000 in a single calendar quarter or over the last four consecutive quarters. Below that you are a small supplier and registration is optional.
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
Does 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.
ReadHow 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.
ReadCan you claim business expenses without receipts in Canada?
The CRA can deny what you can't support, and there is no small-expense exemption. What other evidence helps when a receipt is lost, and how to avoid needing it.
Read