GST/HST and payroll records

On this page, you will find information required for your:

GST/HST records

You have to keep adequate goods and services tax/harmonized sales tax (GST/HST) information in your records if any of the following applies to you:

  • you are carrying on a business or engaged in a commercial activity in Canada
  • you have to file a GST/HST return
  • you are applying for a GST/HST rebate
  • you are applying for a GST/HST refund

If you file a GST/HST return, you must make sure that your records describe the related goods and services in enough detail to determine if the GST/HST applies to them.

Your records have to allow you to:

  • calculate the amount of GST/HST you have to pay or collect
  • calculate the amount of GST/HST to be refunded, rebated, or deducted from your net tax

Input tax credits claims

If you claim an input tax credit (ITC) for the GST/HST charged on any purchases you made for business purposes, you have to keep copies of your purchases invoices or receipts in your records. For more information, go to Input tax credits.

Note

Your purchase invoices, receipts or written purchase agreements must include specific information to support your claims for ITCs or rebates. To support your customers who may also be GST registrants you need to provide the same specific information on your sales invoices, receipts or in written sales agreements. For more information, see Records you need to support your claim.

Payroll records

If you deduct income tax, Canada Pension Plan (CPP) contributions, or employment insurance (EI) premiums from remuneration or other amounts you pay, your records have to include the following information:

  • the hours worked by each employee
  • the amounts you withheld for:
    • CPP contributions
    • EI premiums
    • taxes

You also have to keep the following documents:

Your records must be made available to CRA when we ask to see them.

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