Exceptions to invoice requirements

GST/HST registrants are required to keep the necessary documentation to support their claim for ITCs and rebates. In certain circumstances the documentation requirements have been reduced.

For unvouchered cash payments to coin and/or dollar bill operated machines your books and records must capture:

• the location where the taxable supply was made;
• the reporting period when the GST/HST was paid or became payable;
• the amount paid for the supply;
• the amount of GST/HST paid or payable; and
• the type and quantity of the supply.

For computerized books and records they must capture:

• the name or trading name and address of the supplier or that of the supplier's authorized agent or representative;
• the supplier's business registration number (BN);
• the date the GST/HST was paid or became payable and the amount of GST/HST paid or payable;
• the type of the supply; and
• the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative.

For contractual arrangements, the contractual agreement, the books and records and related documents must capture:

• the name or trading name and address of the supplier or that of the supplier's authorized agent or representative;
• the supplier's BN;
• the reporting period when the GST/HST was paid or became payable and the amount of GST/HST paid or payable;
• the type of the supply; and
• the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative.

For reimbursement of meal and entertainment expenses to an employee or partner your books and records must capture:

• the name and BN of the registered employer or partnership that has made the reasonable reimbursement;
• the name of the employee or member of the partnership who has received the reasonable reimbursement;
• the total amount of the reimbursement received by each employee or member of the partnership;
• the total GST/HST considered to have been paid in respect of the reimbursement; and
• the reporting period in which the reimbursement was paid.

For meal and entertainment expenses allowances to an employee or partner your books and records must capture:

• the name and BN of the employer or partnership that has paid the reasonable allowance;
• the name of the employee or member of the partnership who has received the reasonable allowance;
• the total amount of the allowance paid to each employee or member of the partnership;
• the total GST/HST considered to have been paid in respect of that allowance;
• the reporting period in which the allowance was paid; and
• the type of the supply.

For reimbursement of expenses (other than meal and entertainment expenses) to an employee or partner your books and records must show:

• the name and BN of the employer or partnership that has made the reasonable reimbursement;
• the name of the employee or member of the partnership who has received the reasonable reimbursement;
• the total amount of the reimbursement received by each employee or member of the partnership;
• the total GST/HST considered to have been paid in respect of the reimbursement;
• the reporting period in which the reimbursement was made; and
• the type of the supply/expense.

For allowances (other than for meal and entertainment expenses) to an employee or partner your books and records must show:

• the name and BN number of the employer or partnership that has paid the reasonable allowance;
• the name of the employee or member of the partnership who has received the reasonable allowance;
• the total amount of allowance paid to each employee or member of the partnership;
• the total GST/HST considered to have been paid in respect of that allowance;
• the reporting period in which the allowance was paid; and
• the type of the supply.

For taxi or limousine fares your books and records must show:

• the supplier's name or trade name;
• the date of the supply;
• the fare; and
• the amount of GST/HST charged, or a statement that the fare includes GST/HST.

Date modified:

2013-04-12