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:

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:

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.


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, go to 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:

You also have to keep the following documents:

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

Forms and publications

Related links

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