What should appear on a receipt?

A receipt or voucher is proof of a purchase. The CRA says that when you buy something for your business you should always get one, and that it has to show:

• the date of the purchase
• the name and address of the seller or supplier
• the name and address of the buyer
• a full description of the goods or services
• the vendor’s business number if they are a GST/HST registrant and the purchase price is $100 or more (before tax)

That dollar amount comes from the CRA business-records page checked in November 2026. If the page changes later, follow the live CRA wording.

If a cash-register tape does not describe the item, the CRA says you should write the description on the receipt or in your expense journal.

If a seller does not give you a receipt, the CRA says to write in your expense journal:

• the seller’s name and address
• the amount paid
• the date
• the details of the transaction

Invoice is a word you will also see. It is a bill for goods or services. Keep copies of invoices you send (sales) and invoices you pay (purchases). Together with bank records, they help tell the story of money in and money out.

Check each receipt while you are still at the counter, when it is easier to ask for a missing detail.

This is not advice about claiming a tax credit. It is about keeping clear proof.