What records do I need to keep to support my HST claims in Ontario?

The CRA requires HST registrants to keep adequate records to support both the HST they collected and the ITCs they claimed. For ITC claims, the minimum documentation depends on the amount. For purchases under $30, no formal receipt is required but the CRA still expects some evidence. For $30–$149.99, you need: supplier name, date, total paid, and the HST paid or a statement that HST is included. For $150 and above, you also need the supplier's GST/HST registration number, a description of the goods or services, payment terms, and your name or the business's name.

All records must generally be kept for six years from the end of the fiscal year to which they relate. The CRA can audit you within this window, so disposing of records earlier is risky. Records can be kept electronically, but the CRA requires that digital records be reproducible in a readable form and accessible if requested.

If records are lost or destroyed (in a fire, for example), you should notify the CRA and try to reconstruct records as best you can. The CRA has some flexibility in these genuine cases but cannot simply accept ITCs without reasonable evidence. A well-organized bookkeeping system from day one is far easier than reconstructing records during an audit.