Receipts the CRA Will Accept (and the Ones It Won't)
Every deduction on your tax return is a claim, and receipts are the evidence. The CRA does not ask for them when you file — it asks for them one to six years later, during a review, when the coffee shop has closed, the thermal paper has faded, and you cannot remember whether that $84 charge was printer ink or a birthday gift. This guide covers what the CRA actually requires: how long records must be kept, what a receipt has to show to support a deduction (and an input tax credit), whether scanned copies are acceptable, and why the bank statement you were counting on is not enough on its own.
The Six-Year Rule (and When the Clock Actually Starts)
The general rule: keep your records and supporting documents for six years from the end of the tax year they relate to. Not six years from the date on the receipt, and not six years from the day you filed — from the end of the tax year.
| Records for tax year | Six-year clock ends | Status in 2026 |
|---|---|---|
| 2019 | December 31, 2025 | Generally past retention — can be destroyed |
| 2020 | December 31, 2026 | Keep until year end |
| 2021 | December 31, 2027 | Keep |
| 2025 | December 31, 2031 | Keep |
Three situations extend the clock:
- Capital assets. Documents supporting the purchase of a long-lived asset (a camera, a vehicle, equipment you depreciate) should be kept until six years after the end of the year you dispose of the asset — the purchase price matters for recapture and gain calculations years later.
- Objections and appeals. If a year is under dispute, keep everything for that year until the objection or appeal is resolved and the normal window has passed.
- Late-filed returns. If you filed late, the six years run from when the return was filed — another reason filing on time simplifies life.
If you want to destroy records earlier than the rule allows, the CRA has a formal process (Form T137, Request for Destruction of Records) — rarely worth it for a freelancer; storage is cheaper than the paperwork.
What a Receipt Must Actually Show
A receipt supports a deduction when it identifies the transaction, not just the total. At minimum, a usable business receipt shows:
- The vendor — name of the business you paid
- The date of the purchase
- The amount paid
- A description of what was purchased — the line items
If you are GST/HST-registered and claiming input tax credits, the bar rises with the size of the purchase: above certain dollar tiers, the receipt must also show the GST/HST amount (or a statement that tax is included) and the supplier's GST/HST registration number. A receipt missing the supplier's number can sink an otherwise legitimate ITC claim — see our input tax credits guide for the documentation tiers.
The GST/HST detail matters even at the corner store: a receipt that shows $11.30 with no tax breakdown leaves you guessing at the $1.30 of HST inside it. Receipts that itemize tax make both your expense records and your ITC claims cleaner.
Digital Copies Are Fine — With Conditions
The CRA accepts electronic images of paper records, provided the image is a legible, complete, and accurate reproduction of the original. A clear photo or scan of a receipt is a valid record. Once a proper digital copy exists, the paper original can generally be destroyed.
This is the green light for capturing receipts with your phone — and given that thermal-paper receipts physically fade to blank within a year or two, a same-day photo is often the only version that will still be readable when the CRA asks. The conditions that matter:
- The image must capture the entire document, both sides if anything relevant is printed on the back
- It must stay legible — a blurry photo of a faded receipt reproduces the problem, not the record
- It must be retrievable — a searchable, organized system, not four thousand unlabelled photos in a camera roll
Keep originals for documents whose value goes beyond tax: signed contracts, legal agreements, anything bearing an original signature or seal you might need to enforce. And verify the CRA's current electronic record-keeping guidance before shredding anything tied to large claims.
What Does Not Stand on Its Own
Bank and Credit-Card Statements
The single most common documentation gap in reviews: a taxpayer produces a statement line — "STAPLES #114 — $84.53" — as proof of a deduction. The statement proves you paid Staples $84.53 on that date. It does not prove what you bought (ink or a birthday gift?), that it was for business, or how much HST was inside. During a review, the CRA asks for the itemized receipt behind the payment; statements alone routinely lead to reduced or denied claims.
Statements are still worth keeping — they corroborate your receipts and help you catch expenses you forgot to capture. They are the safety net, not the record.
Card Slips vs Itemized Receipts
Restaurants and shops often hand you two pieces of paper: the card terminal slip (total and card number) and the itemized receipt (what you actually bought, with tax detail). The card slip has the same weakness as a statement line — keep the itemized one. For meals, the itemized receipt also shows the food-vs-alcohol split some claims turn on.
Annotate at the Moment of Capture
Some expenses need context no receipt can print. A client lunch receipt proves you bought two entrées — it does not prove business purpose. The habit that survives reviews: note who attended and why on the receipt (or in your expense record) the day it happens. "Lunch — S. Patel, Acme redesign scope" written in August beats anything you can reconstruct in a review two years later. The same applies to mixed-use purchases: a note of the business portion and reasoning at capture time reads as a record; the same note written during an audit reads as an argument. See the meals & entertainment guide for what the 50% rule expects.
From Shoebox to System
Any system beats none, but they are not equal:
- The shoebox. Legal, miserable. Faded paper, no categories, and a multi-day archaeology project every April.
- Folders by category. Paper or digital folders matching your expense categories (advertising, office, meals, vehicle…). Workable if you file things the week they happen — most people don't.
- Capture-at-source apps. Photograph the receipt the day you get it; the image, the extracted details, and the category live together. Nothing fades, nothing gets lost, and the six-year archive builds itself.
Frequently Asked Questions
How long do I have to keep receipts?
Generally six years from the end of the tax year they relate to — so 2019 records could generally go after December 31, 2025. Capital-asset documents keep until six years after disposal; disputed years keep until resolved.
Can I throw out paper receipts after scanning them?
Generally yes — the CRA accepts legible, complete electronic images of paper records, and the original can then be destroyed. Keep originals of signed contracts and legally significant documents, and verify current guidance before shredding anything material.
Is a bank statement enough to support a deduction?
No. It proves payment, not what was purchased or why. Reviews ask for the itemized receipt; statements are corroboration, not the primary record.
What if I lost a receipt?
Ask the vendor for a duplicate, pair the statement line with a contemporaneous note of what and why, and keep any email or order confirmation. Occasional reconstructions can be accepted; patterns of missing paper are what sink claims.
Do email receipts and e-transfer confirmations count?
Email receipts and invoices are records in their own right — keep them (or capture them into your expense system). An e-transfer confirmation is like a statement line: proof of payment that still wants an invoice or receipt behind it.