What a receipt must show to claim GST/HST input tax credits (Canada)
To claim an input tax credit (ITC) for GST/HST you must hold supporting documents before you file the return. How much information the receipt must show depends on the total amount.
| Total of the sale | The receipt or invoice must show |
|---|---|
| Under $100 | Supplier's business or trading name · invoice date (or date tax was paid/payable) · total amount paid or payable |
| $100 to $499.99 | All of the above, plus the supplier's GST/HST registration number · the GST/HST charged (or a statement that the price includes it) · the tax status of each supply if taxable and exempt items are mixed |
| $500 or more | All of the above, plus the buyer's name or trading name · a brief description of the goods or services · the payment terms |
Source: Canada Revenue Agency — Input tax credits. Québec's QST has its own registration number; confirm it with Revenu Québec.
How TillSheet helps
- GST, HST, PST and QST/TVQ lines are extracted separately and summed into the tax column.
- The invoice date, supplier name and totals are pulled out and reconciled, so you can sort by amount and quickly spot receipts over $100 that need a registration number.
- Everything stays on your device — useful when receipts include your address or card details.
Last reviewed 2026-10-27. General information, not tax advice.