Sales Invoices for GST/HST Registrants

by Cindy
(Calgary, AB, Canada)

I am just wondering if you could site a CRA reference for your info ( from Creating An Audit Trail ) re:

"A legitimate business receipt for CRA purposes must contain:

1.Sales under $30

◦Name of the business
◦Their address
◦Their phone number
◦The transaction date
◦The total amount of the transaction

2.Sales between $30 and $150..." etc

Thanks so much for your time. I tried finding a CRA reference myself but could not.

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Hi Cindy,

The reference you are looking is found in the CRA publication RC4022 General Information for GST/HST Registrants in the section on "Collecting the GST/HST". The link in the table of contents is Sales invoice for GST/HST registrants.

While the under $30 requirements are less than the over $30 requirements, I would lean to providing the over $30 information unless all business sales are under $30.

Stating the GST/HST registration number, amount of tax collected and at what rate just makes it easier for a business's commercial customers to get their bookkeeping done.

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