CRA indicates that supplier documentary deficiencies can be remedied for GST/HST purposes by the recipient’s internal records

Observations of CRA on the documentary requirements for supporting input tax credit claims included:

• It is not necessary that an invoice have the supplier’s registration number. That number can be obtained in any other document.
• Deficiencies in the supplier’s documents can be remedied by the recipient’s internal records. For example, if there is only a cash register receipt that does not list the recipient’s name, that deficiency can be remedied by “sufficient evidence” in the internal records of the recipient that identify itself as the recipient.
• Invoices etc. can be issued in the name of the recipient’s agent provided that the agency arrangement is properly documented and established.

Neal Armstrong. Summaries of 19 June 2019 GST/HST Interpretation 197123 under Input Tax Credit Information (GST/HST) Regulations, s. 3(b)(i) and s. 3(c(ii).