CRA indicates that the ITC documentary requirements can be met by piecing together the retailer’s receipt and the credit card reporting

S. 3(c) of the Input Tax Credit Information (GST/HST) Regulations provides that a “good” invoice or other “supporting documentation” must contain the name of the recipient or its agent if the supply is for $150 or more. CRA considers that “there is no requirement that the evidence needed to support an ITC claim be contained in a single document,” so that if the registrant makes a purchase from a retail store whose receipts do not identify the recipient, the documentary requirements nonetheless will be met if the purchase is made on the recipient’s (or agent’s) credit or debit card, so that the last four digits of the card will appear on the retailer’s receipt, and the purchase will appear on the credit card or bank statement of the recipient or agent.

Neal Armstrong. Summary of 23 March 2017 CBA Commodity Taxes Roundtable, Q.3 under Input Tax Credit Information (GST/HST) Regulations, s. 3(c).