Can I claim a business expense in Canada if I lost the receipt?

Possibly, but do not assume the expense is supported automatically. The CRA says claims must be supported by a receipt, invoice, agreement, or another voucher. Bank statements, cancelled cheques, supplier emails, contracts, and a detailed expense-journal entry may help, but eligibility depends on the facts and records available.

Is a bank or credit card statement enough for a lost business receipt?

Usually, a payment statement shows that money was paid but may not explain what was purchased, the business purpose, or the GST/HST charged. Combine it with supplier records, correspondence, and a detailed written description of the transaction.

What should I write in an expense journal when there is no receipt?

Record the date, supplier’s name and address if available, amount, payment method, description of the goods or services, business purpose, business-use percentage if applicable, and the other documents supporting the entry.

Can I claim GST/HST when the receipt is missing?

Do not assume so. The CRA says GST/HST registrants claiming input tax credits must keep purchase invoices or receipts and adequate information about the supply and tax. Ask the supplier for replacement documentation and review the available records before considering a claim.

How long should I keep records related to a lost receipt?

The CRA generally says business records must be kept for at least six years from the end of the last tax year to which they relate. Keep the reconstructed entry and all supporting documents together in a readable, accessible format.

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Record Keeping

Lost Business Receipt in Canada: What Records May Help?

A lost receipt does not automatically settle whether an expense can be supported. Learn what other records may help and how to document the transaction.

Lost a business receipt in Canada? You may still have other records that help support the transaction, such as a bank or credit card statement, cancelled cheque, invoice, email, contract, delivery slip, voucher, or a detailed expense-journal entry. However, the fact that money left your account does not automatically establish that an amount is an eligible business expense. Eligibility depends on the purpose of the cost, the records available, and the facts of your situation. The CRA says business expense claims must be supported by a receipt, invoice, agreement, or another voucher that supports the expenditure. Read the CRA’s business-expense guidance.

What to do when a business receipt is missing

Start by treating the missing receipt as a record-reconstruction task, not as permission to estimate an expense. Write down what you know while the details are still fresh, then gather independent records that connect the payment to your business activity.

Check whether the receipt can be recovered. Contact the supplier and ask for a duplicate invoice, receipt, order confirmation, account statement, or other transaction record.
Find payment evidence. Search your business bank account, credit card account, payment-service account, cancelled cheques, or deposit records for the transaction.
Record the business purpose. Note what you bought, how it related to earning business income, who supplied it, and whether the purchase was partly personal.
Attach related documents. Keep emails, contracts, work orders, delivery confirmations, booking records, calendar entries, or project notes that help explain the transaction.
Flag uncertainty. If the amount, tax component, business use, or date cannot be confirmed, mark the item for review instead of presenting an unsupported figure as certain.

The CRA describes records broadly. Examples include ledgers, journals, invoices, purchase receipts, vouchers, contracts, bank statements, cancelled cheques, credit card receipts, work orders, delivery slips, logbooks, emails, and other correspondence that supports transactions. See the CRA’s list of business records.

Which records may help replace a lost receipt?

Bank and credit card records

A bank or credit card statement can help show that a payment occurred, when it occurred, the amount, and sometimes the supplier. A cancelled cheque may also help demonstrate that a bill was paid or an asset was purchased. These records are useful, but they may not show what was purchased or why it was used in the business.

Use the statement together with a written description and any related business documents. For example, a payment to a known software supplier may be easier to explain when supported by the supplier’s email confirmation and the account history for the service.

Invoices, order confirmations, and supplier correspondence

A duplicate invoice is usually the clearest recovery option. If the supplier cannot issue one, look for an order confirmation, emailed invoice, account statement, subscription history, delivery notice, or written correspondence that identifies the goods or services.

The CRA says receipts should identify information such as the purchase date, seller or supplier, buyer, and a description of the goods or services. Where a seller does not provide a receipt, the CRA says you should record the seller’s details, amount, payment date, and transaction details in your expense journal. Review the CRA’s business-record requirements.

Contracts, work orders, and delivery records

For services, a contract, statement of work, work order, appointment record, or email chain may help show what was purchased and how it related to the business. For goods, a delivery slip, packing confirmation, inventory entry, or project file may provide useful context.

These records are stronger when they agree with the payment record. If the payment date, supplier, amount, and description do not line up, investigate the difference and keep a note explaining what happened.

An expense journal or written memorandum

If the original receipt is unavailable, create a contemporaneous expense-journal entry. Include:

the date of the purchase or payment;
the supplier’s name and address, if available;
the amount paid and payment method;
a specific description of the goods or services;
the business purpose;
the related client, project, trip, or activity, if applicable;
the business-use percentage if the expense was mixed-use; and
the other documents attached to support the entry.

A journal entry is not the same as recreating a receipt. It is your explanation of the transaction and should be supported by whatever independent evidence you can obtain. The CRA states that records must contain enough detail to support income and expense claims, and that incomplete records may lead to claims being disallowed. Read why complete records matter.

What a payment record may not prove

A payment record can establish that you paid someone, but it may not answer every tax question. It may not prove:

what product or service you received;
whether the expense was incurred to earn business income;
whether the purchase was personal, business, or partly both;
whether the amount was a current expense or related to property or another capital item;
whether the GST/HST amount is documented well enough for an input tax credit; or
whether the amount was reasonable in the circumstances.

For income-tax purposes, the CRA generally describes a business expense as a reasonable current expense incurred to earn income. Personal expenses are not business expenses, and only the business portion of a mixed expense should be considered. See the CRA’s business-expense rules.

This is why a bank statement by itself may be insufficient. A complete file connects the payment to the item or service, the business purpose, and the amount being considered.

GST/HST considerations when the receipt is missing

If you are registered for GST/HST and are considering an input tax credit, take extra care with the supporting documents. The CRA says GST/HST records must contain enough information to determine how the tax applies and that registrants claiming input tax credits must keep copies of purchase invoices or receipts. Review the CRA’s GST/HST and payroll-record guidance.

A card statement may show the total payment but not provide all the information needed to identify the taxable supply or GST/HST charged. Do not assume that a reconstructed total proves the tax portion. Ask the supplier for replacement documentation where possible, and keep a note explaining what you could and could not confirm.

Eligibility for an input tax credit depends on the applicable GST/HST requirements and the records available. A missing receipt does not automatically mean a claim is accepted or rejected; the outcome depends on the facts and supporting evidence.

Practical example: reconstructing a lost software receipt

Suppose a self-employed designer loses a receipt for an annual software subscription. The designer finds the charge on a business credit card statement, retrieves an email showing the subscription renewal, downloads the account’s billing history, and writes an expense-journal entry describing the software and its business use.

The designer should save these records together and check that the supplier, date, amount, and service period agree. If the software was also used personally, the designer should document a reasonable business-use allocation rather than treating the entire charge as business-related without review. If the GST/HST charged cannot be confirmed from the available documents, the designer should not assume that the tax component is documented for an input tax credit.

This package may provide better support than the card statement alone, but it does not guarantee that the expense or any GST/HST claim will be accepted. The facts, the quality of the records, and the applicable rules still matter.

Record-keeping checklist for a lost business receipt

Use this checklist for each missing receipt:

Supplier: Have you recorded the supplier’s name and address?
Date: Can you confirm the purchase or payment date?
Amount: Does the amount match the bank, card, or payment-service record?
Description: Have you described the goods or services clearly?
Business purpose: Can you explain how the purchase related to earning business income?
Mixed use: Was any part personal, and have you documented the business portion?
Payment evidence: Have you saved the statement, cancelled cheque, or electronic payment record?
Related documents: Have you attached emails, contracts, work orders, delivery records, or account history?
GST/HST: If relevant, can you identify the tax charged and retain the information required for the claim?
Uncertainty: Have you marked any amount or detail that still needs confirmation?
Storage: Is the record readable, backed up, and filed with the related transaction?

How long should you keep the reconstructed record?

Reconstructing a missing receipt does not remove the responsibility to retain the supporting records. The CRA generally says business records must be kept for at least six years from the end of the last tax year to which they relate. Electronic records must remain accessible and usable, and you remain responsible for records even when a third-party bookkeeper or application stores them. Read the CRA’s electronic-record guidance.

Keep the journal entry and all supporting files together. Use a consistent file name, such as the date, supplier, and amount, and back up electronic records. Do not send supporting records with your return unless requested; keep them available in case the CRA asks to review them.

Clear next step: create a missing-receipt file today

For every lost receipt, create one digital file containing the payment record, supplier correspondence, expense-journal entry, business-purpose note, and any GST/HST information. Then review the file before including the amount in your bookkeeping or tax-preparation workflow. If important facts remain uncertain, set the item aside and ask a qualified tax professional how to proceed.

TiKi Tax can help you keep the recovered documents, notes, and transaction details organized in one place, but the app cannot determine whether a particular expense is eligible. Your claim depends on the facts of the transaction and the records supporting it.

This article is for general educational information only and is not tax, accounting, or legal advice. CRA requirements and your eligibility depend on your specific facts and records.