What Receipts Should You Keep for Taxes?
Which receipts and documents to keep for each common deduction and credit.
The short version
- Keep a receipt or document for every deduction and credit you claim. Filing online, you don't send them, but CRA can ask, and an unsupported claim is usually denied.
- The claims CRA reviews most often need the best paper: medical expenses, donations, child care, moving, tuition, home office and business expenses.
- A receipt should show who was paid, what for, how much, and when. A credit card statement alone usually isn't enough.
- Keep slips, your return and your notices of assessment too.
- Keep them for six years, longer for property and investments. See how long to keep tax records.
What Tax Receipts Should You Keep?
CRA doesn't want your receipts in February. It wants them in September, eighteen months later, in a letter that says “please send.” That's when the shoebox earns its keep. Here's what to keep for each common claim, so the letter takes twenty minutes instead of a weekend.
Receipts by Claim
| If you claim | Keep |
|---|---|
| Medical expenses | Receipts showing the patient, provider, service and amount paid; prescriptions where required; insurance statements showing what was reimbursed |
| Charitable donations | Official donation receipts from a registered charity (with its registration number). A thank-you email isn't a receipt. |
| Child care expenses | Receipts from the provider with their name and SIN or business number, the child's name, dates and amount |
| Moving expenses | Receipts for movers, travel, temporary lodging and selling costs; proof of the old and new addresses and the work or school location |
| Tuition | Form T2202 from the school (or the foreign school's equivalent form) |
| RRSP and FHSA contributions | Contribution receipts from the financial institution |
| Union or professional dues | T4 box 44, or a receipt from the union or professional body |
| Employee home office or work expenses | Form T2200 (or T2200S) signed by your employer, plus receipts for the expenses |
| Support payments | The written agreement or court order, and proof of payments made |
| Disability tax credit | The approved form T2201 and CRA's approval letter |
| Student loan interest | Statements from the lender showing interest paid |
| Carrying charges | Loan statements and investment fee statements |
| Home accessibility or multigenerational renovation credits | Contractor invoices showing the work, the address and the amounts, plus proof of payment |
What each of these claims is worth is in our guides to Canadian tax deductions and tax credits.
Self-Employed and Landlords: Keep More
- Income records: invoices, sales records, bank deposits, platform statements and any T4A slips.
- Expense receipts for every business or rental expense, with what was bought and why.
- A vehicle log: date, destination, purpose and kilometres for business trips. Without one, vehicle claims are among the first to be cut.
- Capital purchases: invoices for equipment, vehicles, renovations and buildings, kept for as long as you own them, because they set your capital cost and future CCA.
- GST/HST records if you're registered, including the supplier's GST/HST number on purchases over certain amounts.
More on the business side in self-employed taxes and rental property taxes.
Is this receipt good enough?
Describe the receipt and the claim. The assistant tells you whether it would likely satisfy a CRA review, and what else to keep with it.
Investments and Property
Keep purchase confirmations, records of reinvested distributions, box 42 return-of-capital amounts from T3 slips, and every invoice for improvements to a rental or cottage. These prove your cost when you sell, and a higher proven cost means a smaller capital gain. See capital gains tax in Canada.
What a Good Receipt Shows
- Who was paid (name, and business or registration number where relevant).
- What it was for.
- The amount, and the date.
- Who received the service, for medical and child care.
A bank or credit card statement proves you paid; it doesn't prove what you paid for. Keep both if you can. A clear photo or scan of the receipt is fine.
Before You File
Check that every claim on your return has its paper behind it. That's exactly what Return Check does: it flags the claims CRA asks about most and tells you which documents to have ready. If CRA has already asked, the tax document analyzer reads the letter and lists what to send.
Tax Receipts Questions
Do I need to send receipts with my tax return?
Not when you file online. Keep them, because CRA can ask for them during a review. If you file on paper, attach the documents the return or CRA's guide asks for.
What receipts does CRA ask for most often?
Commonly reviewed claims include medical expenses, donations, child care, moving expenses, tuition, employment expenses, and self-employment and rental expenses.
Is a credit card statement enough as a receipt?
Usually not on its own. It proves payment but not what was bought or, for medical and child care, who received the service. Keep the itemized receipt as well.
Can I keep photos of receipts instead of paper?
Yes, if the image is clear and complete and you can produce it when CRA asks.
How long should I keep receipts?
Generally six years from the end of the tax year they relate to, and longer for property and investment records.
Sources: CRA, Federal income tax and benefit information; Common adjustments; RC188 Keeping records. Checked October 2026. Document requirements are summarized; CRA can ask for other proof in a review.
Last reviewed October 4, 2026 against CRA and Government of Canada sources. How we check our facts.