How Long Should I Keep Receipts for the CRA in Canada?
Short answer: Keep receipts for the CRA for six years from the end of the last tax year they relate to, in Canada, readable, and in English or French. A clear scan can replace the paper. Some records are kept longer. Remote Bookkeeping publishes its prices, so you build a plan and pay only for what you need.
A receipt is the document that proves what you bought, who you bought it from, and how much tax you paid. The CRA uses it to back up the expenses on your income tax return and the input tax credits on your GST/HST return. If you cannot show the receipt, the CRA can deny the expense or the credit.
How long do I have to keep receipts for the CRA?
The general rule is six years from the end of the last tax year the records relate to. A receipt from March 2026, in a December year-end, is kept until at least the end of 2032.
Some situations change the count:
Situation | How long to keep the records |
Normal case | 6 years from the end of the last tax year they relate to |
Return filed late | 6 years from the date you filed that return |
Objection or appeal | Until the latest of: the date it is resolved, the date to file a further appeal has passed, or the 6 years are up |
Long-term property, the share register, other historical records that affect a sale or wind-up | Indefinitely |
Corporation that is dissolved | 2 years after the date of dissolution |
Records have to be kept at your place of business or your residence in Canada, unless the CRA gives you written permission to keep them elsewhere. If you are filing late returns as part of catch-up bookkeeping, the six years run from the date each late return is filed.
What information does a receipt need to show for the CRA?
For income tax, a receipt should show who you paid, the date, what you bought and the amount. For GST/HST, the CRA sets out the information you need before you can claim an input tax credit. The more you spend, the more the receipt has to show.
Total of the purchase | What the receipt or invoice must show |
Under $100 | Supplier's business name, date of the invoice (or the date paid), total amount |
$100 to $499.99 | All of the above, plus the GST/HST charged (or a note that the total includes it), and the supplier's GST/HST registration number |
$500 or more | All of the above, plus your name or business name, a description of what you bought, and the terms of payment |
If an invoice mixes taxable and non-taxable items, it also has to show which items are taxable. You generally have four years from the end of the reporting period to claim an input tax credit (two years for some larger businesses).
Can I scan my receipts and throw away the paper copies?
Yes, if the scan follows the CRA's imaging rules. The CRA accepts scanned images as the permanent record when they are made to the Canadian General Standards Board standard: the image must be an accurate copy, and no detail can be lost to low resolution, poor contrast or colour.
Three points to keep in mind:
Clear images only. If a scan is blurry or cuts off the total, keep the paper.
Electronic stays electronic. A receipt you received by email or as a PDF must be kept in electronic form, even if you print it.
Back it up. Keep a backup copy on separate storage, in a format the CRA can open and read.
Is a bank or credit card statement enough without the receipt?
Usually not. A statement proves that you paid, but it does not show what you bought or the supplier's GST/HST registration number. For purchases of $100 or more, a statement alone does not have the information the CRA needs to allow the input tax credit.
A statement can help support the expense when nothing else exists, but it is a weak record. Keep the receipt or invoice, and use the statement to match it.
What should I do if I lose a receipt?
Ask the supplier for a copy first. Most suppliers can resend an invoice by email or print a duplicate, and online stores keep order history in your account.
If you cannot get a copy, good bookkeeping practice is to:
Write a note with the date, the supplier, what you bought, the amount and the business reason.
Attach other proof, such as the bank or card statement line, an order confirmation or a contract.
Leave out the input tax credit if the GST/HST and the supplier's registration number cannot be confirmed.
File the note with the month's records, so it can be found if the CRA asks.
A missing receipt now and then is normal. A missing year of receipts is a bigger job, covered in our post on catch-up bookkeeping.
Which other records do I have to keep besides receipts?
Receipts are only one part of your books. The CRA expects records that let you work out your income, your expenses, the GST/HST you owe or can claim back, and your payroll deductions. These include:
Sales records: invoices you issued, cash register or online store reports, and deposit records.
Purchase records: receipts, supplier invoices and expense reports.
Bank and card records: statements for every business account.
Contracts and agreements: leases, loans, and asset purchases or sales.
Payroll records: hours worked, amounts withheld for income tax, CPP and EI, completed TD1 forms, and copies of the slips you issued.
Year-end records: the general ledger, financial statements and the returns you filed. See our year-end checklist for what your accountant will ask for.
All of these follow the same six-year rule, and they must be kept in English, French, or a mix of the two.
How can a bookkeeper keep my receipts organized?
A bookkeeper can capture your receipts digitally and link each one to the transaction it supports. That way the receipt is already in the books when your accountant or the CRA asks for it.
At Remote Bookkeeping, this is the Receipt Management module on our services page: digital receipt capture, organizing and matching through Hubdoc or Dext, so there are no more shoeboxes of paper receipts. You snap or forward the receipt, and it is stored and linked to the correct transaction.
It is one of the modules you can add to a monthly plan. Our prices are published, you build the plan from the modules you need, and the price is the same anywhere in Canada. See our pricing to build yours.
Frequently asked questions
Do I need to keep receipts for small amounts?
Yes. There is no amount too small to keep. For purchases under $100, the receipt only needs the supplier's name, the date and the total to support an input tax credit.
Where do I have to keep my business records?
At your place of business or your residence in Canada. You need written permission from the CRA to keep them anywhere else, including on a server outside Canada.
Can I destroy my records before the six years are up?
Only with written permission from the CRA. You can ask for it with Form T137, Request for Destruction of Records.
Do faded thermal receipts still count?
A receipt only counts if it can still be read. Thermal paper fades, so scan or photograph those receipts soon after you get them, and keep the image.
Sources
Where to keep your records, for how long and how to request the permission to destroy them early - Canada Revenue Agency
Acceptable format, imaging paper documents and backing up electronic files - Canada Revenue Agency
Input tax credits - Canada Revenue Agency
GST/HST and payroll records - Canada Revenue Agency
Your responsibilities and the requirements associated with records the law requires you to keep - Canada Revenue Agency
About Remote Bookkeeping
Remote Bookkeeping is a Canadian-owned firm that provides monthly bookkeeping, financial reporting, payroll, HST/GST filing, year-end preparation and QuickBooks Online setup for small businesses across Canada. Founded by Lia and George, the team brings more than 30 years of combined experience. Call (289) 867-0808 or 1-800-880-9141, or contact us. Related reading: What Is an Input Tax Credit, and What Can I Claim?
This article is general information for Canadian small business owners. It is not tax, legal or accounting advice for your particular situation. Rates and thresholds change - always confirm against the source linked above or ask us.
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