Imputing HST on Receipts

by Marcie
(Canada)

Can I claim HST on receipts where the tax is not stated?

Can I claim HST on receipts where the tax is not stated?

I have several receipts (for a course, insurance (car and teaching) and for memberships) that do not state the HST I've paid but only the final amount paid.


Can I do the calculations of HST myself, or is there simply no tax being paid on these items?



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Marcie,

You need to know if an item attracts sales tax. Read more about this here.

From the sales tax exemption table (follow the link above) you can see that education and insurance services do NOT attract sales tax.

I explain that memberships are NOT tax deductible in my article on Limitations and Non-Deductible Expenses.

Stephen Thompson CA, CFP, TEP states in the book 167 Tax Tips for Canadian Small Business 2009 states that "to claim an input tax credit, you must have invoices or receipts containing certain information ... if the receipt or invoice for a purchase ... does not contain the proper information, the government can deny the input tax credit on the purchase."

What is the "certain information" he is speaking about?

Invoices should really meet CRA's criteria for what constitutes a legimate business receipt if you are going to be claiming ITCs. If you follow the link I just gave you, you'll also find a link to invoice requirement exceptions.






P.S. I would like to remind you there is a difference between information and advice. The general information provided in this post or on my site should not be construed as advice. You should not act or rely on this information without engaging professional advice specific to your situation prior to using this site content for any reason whatsoever.

Comments for Imputing HST on Receipts

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Dec 23, 2011
No receipt at all
by: Anonymous

What to do when the cashier can't provide a receipt.

It has happened to me on some occasions before, such as when they're out of thermal paper in the cash register and can't reprint your receipt. I did indeed by all means incur a legitimate business expense but have no receipt to prove it.



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Hey Anonymous Bookkeeper,

There is a ton of information on this site ... over 400 web pages. As I provide all the information for free, I try to encourage site visitors to schedule a regular break, refill their tea (or coffee) cup, relax, pull up a chair, and snoop, peek and poke about the site just reading.

A good place to start is by clicking on "The Big Picture" button. It provides a site map with links to all chats on the site (see "the Third Layer").

The information to your particular question can be found in my chat on Creating An Audit Trail. Click here to find the answer to your question.

Wishing you and your family health and prosperity in the coming year.


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