Short answer
For GST/HST input tax credits, the CRA requires more detail as the purchase grows: under $100, the supplier's name, date and total; from $100, add the GST/HST charged and the supplier's registration number; from $500, add your name, a description and payment terms. Keep records for six years from the end of the tax year they relate to.
Key takeaways
- ITC documentation thresholds are $100 and $500, effective 20 April 2021 (previously $30 and $150).[1]
- Records are generally kept for six years from the end of the last tax year they relate to.[3]
- Electronic records must be kept in an electronically readable format for the full period.[4]
- Imaged paper can replace originals only if imaging follows CRA's requirements.[4]
What your receipt must show, by amount
The CRA raised the documentation thresholds for input tax credits to $100 and $500 from 20 April 2021, replacing the older $30 and $150 tiers.[1] Some older CRA publications still show the previous figures.
| Total of the purchase | Information required |
|---|---|
| Under $100 | Supplier's business or trading name; invoice date (or payment date); total amount paid or payable[1] |
| $100 to $499.99 | All of the above, plus the GST/HST charged (or a statement that it is included and the rate) and the supplier's GST/HST registration number[1] |
| $500 or more | All of the above, plus your name or trading name (or your agent's), a brief description of the goods or services, and the terms of payment[1] |
Practical checks at the till
- $100 and up: make sure the receipt prints the supplier's GST/HST number — most chain retailers do; small vendors sometimes don't.
- $500 and up: ask for an invoice with your business name on it. A till receipt usually won't carry your name.
- Provincial differences: the HST rate depends on the province; the receipt should show what was charged. Let your accountant handle place-of-supply questions.
- Card slip only? It rarely satisfies the tiers above; keep the itemised receipt.
How long to keep records, and keeping them electronically
The CRA's general rule is to keep required records and supporting documents for six years from the end of the last tax year they relate to; some records must be kept longer.[3] Destroying records early requires CRA permission.
If you keep records electronically, the CRA requires them to remain in an electronically readable format for the full retention period, even if a paper copy exists. Paper documents that have been imaged may be disposed of only where the imaging meets the CRA's requirements, which include following the national imaging standard and documenting the process.[4] If you plan to discard paper, read the CRA guidance first or ask your accountant.
A reporting-period routine
- Capture receipts in NexaLink Scanner when you get them; GST/HST is read on the phone and flagged when uncertain.
- Add a note on $500-plus purchases if you still need an invoice with your business name.
- At the end of each GST/HST reporting period, export CSV with tax in its own column.
- Import into your accounting software — QuickBooks Online is common in Canada (direct connection planned after Xero) — or send to your bookkeeper.
Key facts about NexaLink Scanner
- What it is: NexaLink Scanner is a private receipt and expense organiser for iOS and Android, built for freelancers, sole traders, contractors and small businesses. It is not accounting software and does not file tax returns.
- How it reads receipts: text is read on the phone (on-device OCR) and capture works offline. Merchant, date, total and tax are filled in; any value it is unsure of is flagged, and a low-confidence total cannot be saved until you confirm it.
- Where data lives: receipts are stored on your phone and do not sync to the web. Data leaves only when you export it.
- Free plan: 50 receipts, on-device reading, search, 5 default categories and CSV export. CSV export is free on every plan, always.
- Pro: $4.99 a month or $39.99 a year — unlimited receipts, custom categories, projects and tags, a PDF expense report in the app, tax and multi-currency reports. Image ZIP export and Xero / QuickBooks import files are coming soon.
- Accounting connections (none live yet): Xero — First · V1.1 · QuickBooks Online — Next · V1.2 · FreeAgent — Planned · Sage Accounting — Planned · Zoho Books — Planned · TallyPrime — Import file first. CSV export works with any accounting tool today. Status as of 2026-11-10; see accounting integrations.
Frequently asked questions
What are the CRA receipt thresholds for input tax credits?
$100 and $500, since 20 April 2021. Under $100 you need the supplier's name, date and total; from $100 add GST/HST charged and the supplier's registration number; from $500 add your name, a description and payment terms.[1]
How long do I need to keep receipts in Canada?
Generally six years from the end of the last tax year they relate to.[3]
Can I keep only photos of my receipts?
Electronic records are acceptable, but discarding paper after imaging requires meeting the CRA's imaging requirements.[4] When unsure, keep both.
Why do some sources say $30 and $150?
Those were the thresholds before 20 April 2021. The CRA replaced them with $100 and $500.[1]
Where do I claim input tax credits?
On your GST/HST return. The CRA's input tax credits page explains eligibility and calculation.[2]
Does NexaLink Scanner handle Canadian dollars and HST?
Yes. Receipts keep their own currency and the tax line is recorded separately.
Sources
- CRA — Excise and GST/HST News No. 118 (input tax credit documentation thresholds) — checked on 2026-11-10
- CRA — Input tax credits — checked on 2026-11-10
- CRA — Where to keep your records, for how long — checked on 2026-11-10
- CRA — Electronic record keeping (IC05-1) — checked on 2026-11-10