The Canada Revenue Agency (CRA) expects business receipts to clearly show the date, the vendor or payer, a description of the goods or services, and the amount — with GST/HST itemized separately where it applies. Most business records, including receipts, should generally be kept for 6 years from the end of the last tax year they relate to.
This is general information, not tax advice. CRA requirements can vary by province and business type and change over time — confirm specifics with a Canadian accountant or the CRA directly before relying on this for compliance.
What a CRA-Compliant Receipt Should Include
- Date of the transaction
- Vendor/business name and, for GST/HST registrants, their GST/HST number
- Description of the goods or services provided
- Amount charged, before tax
- GST/HST amount, shown separately, where applicable
- Total amount paid
GST/HST Basics for Receipts
Depending on the province, businesses charge either GST (federal Goods and Services Tax) alone, or HST (Harmonized Sales Tax, which combines GST with a provincial component) in provinces that have harmonized their sales tax. Some provinces also apply a separate provincial sales tax (PST) on top of GST. Whichever applies in your province, show it as its own line item — folding tax into the total makes both your own bookkeeping and your customer’s expense claims harder to verify.
Rent Receipts in Canada
Many Canadian provinces specifically require landlords to provide a rent receipt on request, particularly for cash payments — this matters for tenants who need proof of residency or are applying for a provincial rent-related benefit or tax credit. See our rent receipt guide for exactly what to include, or generate one directly with our rent receipt template.
How Long to Keep Business Records in Canada
The CRA generally recommends keeping supporting documents, including receipts, for 6 years from the end of the tax year they relate to. Certain circumstances — like an ongoing dispute or a request from the CRA — can extend this requirement. See our full retention guide by country for more detail.
Do You Need to Be GST/HST Registered to Issue Receipts?
No — any business can issue a receipt. But only GST/HST-registered businesses should charge and show GST/HST on that receipt. Businesses below the small-supplier threshold are generally not required to register, and shouldn’t charge tax they aren’t registered to collect.
Do I need to show my GST/HST number on every receipt?
If you’re registered and charging GST/HST, yes — it should appear on receipts, particularly for amounts the customer may want to claim as an input tax credit.
What’s the difference between GST, HST and PST?
GST is the federal sales tax; HST combines GST with a provincial component in harmonized provinces; PST is a separate provincial sales tax charged in some non-harmonized provinces. Which applies depends entirely on where the sale takes place.
Are digital receipts acceptable to the CRA?
Yes — the CRA accepts electronic records, including scanned or digitally generated receipts, as long as they’re complete and retrievable if requested.
Do landlords need to itemize GST/HST on a rent receipt?
Most long-term residential rent is exempt from GST/HST in Canada, so this typically doesn’t apply — but confirm with an accountant if your specific rental situation is unusual (e.g. short-term or commercial rentals).
