What a receipt needs for CRA ($100 and $500 rules)

If you are registered for GST/HST, you can claim back the GST/HST you pay on business purchases. These are called input tax credits. To claim one, your receipt or invoice has to show certain details. What it needs depends on the total.

Under $100

• The supplier's name, or the name they trade under.
• The date of the invoice (or, if there's no invoice, the date you paid).
• The total amount.

$100 to $499.99

Everything above, plus:

• The supplier's GST/HST registration number. It looks like 123456789 RT0001.
• The tax. Either the GST/HST amount, or a note that the total includes it, with the rate.

$500 or more

Everything above, plus:

• Your name, or your business's name.
• The payment terms, such as "paid in full" or "Net 30".
• A description of what you bought, clear enough to identify it.

If a number is missing

Ask the supplier for a proper receipt. You can check a GST/HST number on CRA's GST/HST registry before you claim.

Older rules: $30 and $150

Until 2021 the lines were $30 and $150. You may still see them quoted, but the $100 and $500 lines are the ones that apply now.

What the app checks

When you add an expense while registered, a Receipt check for CRA box lists anything missing, like the photo, or the supplier's number from $100. From $500 it also reminds you about your business name, the terms and what you bought. It never stops you saving. Fix it later from Receipts to finish.

This is general information to help you keep your own records. It is not tax or legal advice.

Based on: CRA: Input tax credits, records you need to support your claim

Last checked: 2026-10-12