CRA confirms that where a partnership reimburses a partner for a partnership expense, an invoice on file in the partner’s name is satisfactory

Where a partner makes a purchase for use in the partnership business and receives a satisfactory invoice other than that it is in his name rather than that of the partnership, this will satisfy the documentary requirements for the partnership claiming an input tax credit.

Neal Armstrong. Summary of 23 March 2017 CBA Commodity Taxes Roundtable, Q.18 under ETA s. 175.