Yes, the CRA expects freelancers to keep receipts and supporting documents for all business expenses they claim as deductions. However, the rules aren't one-size-fits-all. For expenses under $30, you can claim them without a receipt if you have another form of supporting documentation (like a credit card statement or email confirmation). For amounts of $30 or more, you must have an original receipt or invoice showing the vendor name, date, amount, and what was purchased. Digital receipts, photos of receipts, and email confirmations are all acceptable as long as they contain the required information. The Canada Revenue Agency uses receipts and expense records to verify that claimed deductions are legitimate business expenses. Without proper documentation, you risk having your deductions denied during an audit. The CRA can request to see your records for up to six years after you file your tax return, so keeping organized records isn't just good practice, it's a legal requirement for self-employed workers. Keeping receipts also helps you track your spending patterns, identify tax planning opportunities, and prepare more accurate financial statements for your business.
Yes, you can claim expenses under $30 without an original receipt, but you need some other supporting documentation such as a credit card statement, bank statement, or email confirmation. The documentation must show the vendor, date, and amount.
Yes, digital receipts, emailed confirmations, and clear photos of receipts are all acceptable as long as they show the vendor name, date, amount, and what was purchased. The original physical receipt is not required if you have legible digital proof.
You must keep receipts and supporting documents for at least six years from the end of the tax year in which you claimed the expense. For 2026 tax year claims, keep them until the end of 2032.
Contact the vendor and request a duplicate receipt or a letter confirming the transaction. Keep that correspondence with your records as proof of the expense. If a receipt is genuinely unobtainable, the CRA may disallow the deduction.
A credit card statement can serve as supporting documentation for expenses under $30, but for larger purchases, you should also have the itemized receipt showing what was purchased. The statement alone doesn't always provide enough detail about the nature of the expense.