CRA Receipt Requirements: What You Need to Know in 2026

Digital vs. Paper Receipts

The CRA accepts digital copies of receipts as valid documentation, provided the digital image is a complete and accurate representation of the original. MapleExpense stores high-resolution scans that meet CRA standards.

Retention Periods

Generally, you must keep business records for six years from the end of the last tax year they relate to. Some records, such as those related to property, should be kept longer.

What Must Be on a Receipt

A valid receipt for CRA purposes must include: date of purchase, vendor name, amount paid, GST/HST amount (if applicable), and description of goods or services.