HST: Input Tax Credits (ITCs): What Documentation Do You Need?

If you're a GST/HST registrant, claiming ITCs can help recover the tax paid on business expenses. But to do so, the Canada Revenue Agency (CRA) requires specific documentation.

Here's what you need to know:

Basic Requirements

Before claiming ITCs, ensure you have sufficient documentary evidence that includes:

An Invoice or Receipt Showing:

  • Supplier’s name or trade name

  • Date of invoice or payment

  • Total amount paid or payable

  • GST/HST amount or indication that tax is included

  • Supplier’s GST/HST registration number (for amounts over $30)


Please Note: To successfully claim Input Tax Credits (ITCs), you must retain proper documentation that meets CRA requirements. Credit card statements alone are not sufficient - they do not provide the necessary details to support your claim and may result in denial.


Documentation by Amount

  • Under $30: Supplier name, date, and total amount.

  • $30–$149.99: Supplier name, date, total amount, GST/HST registration number and tax breakdown or statement that tax is included.

  • $150 and Over: Detailed breakdown including each taxable supply, applicable tax rates, and supply status (e.g., taxable, exempt).


Acceptable Documents

CRA accepts various formats:

  • Invoices

  • Receipts

  • Contracts

  • Credit card slips

    • NOTE: Credit card statements and slips are not the same thing!

    • A slip is a sales receipt from a credit card transaction that provides a record of payment for accounting purposes, containing details like the amount, date, and merchant name

  • Computerized records


Make sure the documents clearly show that GST/HST was charged and payable. If it’s unclear, the ITC may be denied.

Feel free to reach out to us at any time if you are unsure of anything and need assistance!

Stephen Aubert CPA