TaxSnap: CRA audit records & GST34 preparation

• Original receipt files. Uploaded receipt photos or PDFs are stored privately and linked to saved invoices. Older invoices need their real original attached; an upload icon or a placeholder image is not proof of a purchase.

• Supplier and tax details. The scanner extracts supplier, date, line items, tax amounts and the supplier GST/HST number when detected. You can correct extracted values before relying on them.

• An accountant-friendly record. The Tracker shows saved invoices and lets you export a CSV. Keep the supporting receipt files alongside the spreadsheet.

Extracted text is not a substitute for the original source document. Review every page, confirm the supplier and tax amounts, and request a corrected invoice if required information is missing.

The CRA’s current documentary thresholds are $100 and $500, not the older $30 and $150 thresholds. Use the total sale amount in the CRA’s table, not just the GST/HST amount. These requirements support a claim; they do not, by themselves, make an expense eligible.

Important: a scanner warning is not a complete compliance check. Verify the $100 and $500 requirements yourself even if TaxSnap shows no warning. Buyer details and payment terms must be supported by your source documents.

CRA: input tax credit information requirements (RC4022)

A typical GST/HST account number is a nine-digit business number followed by an RT program account, such as 123456789 RT0001. A provincial registration number is not a substitute for GST/HST registration.

Reading a number from a receipt does not verify it. Use the CRA’s registry to confirm the supplier’s registration on the transaction date, and retain the confirmation with your supporting records.

CRA: confirm a GST/HST account number

ITCs generally recover GST/HST paid or payable by a GST/HST registrant to the extent purchases are used in commercial activities. Personal use and exempt activities are not generally eligible. Mixed-use expenses require an appropriate allocation; meals, entertainment, vehicles and capital property have special restrictions.

PST, RST and QST are not federal GST/HST input tax credits. QST recovery follows separate Québec rules. The provincial part of HST, however, is part of the HST amount considered for an eligible ITC. Zero-rated purchases normally have no GST/HST to recover.

A “Paid” status only records whether you paid the supplier. It does not determine eligibility or the correct reporting period. Most registrants have four years to claim ITCs, but some have a two-year limit; confirm the limit and method that apply to your business.

CRA: eligibility, restrictions and time limits for ITCs

The CRA accepts accessible, readable electronic records. If a record was originally electronic, keep it in electronic-readable format. An image of a paper receipt must accurately reproduce all information without obscuring important details.

Replacing paper involves more than taking a photo: producing, controlling and keeping images must follow the latest applicable national standard, including the CRA’s guidance referring to CAN/CGSB-72.34, Electronic Records as Documentary Evidence.

Do not assume a TaxSnap upload means you can shred the paper. TaxSnap has not established certification against that standard. If your imaging process does not meet it, keep the original paper. Seek professional advice when in doubt, and keep restorable backups of electronic files.

CRA: acceptable formats, imaging and backups

Generally, required records and supporting documents must be kept for six years from the end of the last tax year they relate to — not six years from the upload date. For a record relating only to a calendar tax year ending December 31, 2026, that generally means keeping it through December 31, 2032.

Longer periods can apply, including CRA requests, objections or appeals, and records affecting long-term property transactions. Late or unfiled returns have special rules. Get CRA permission before destroying required records early.

The CRA generally requires records in Canada unless it gives written permission otherwise. Accessing a server outside Canada from Canada does not make those records “kept in Canada.” TaxSnap does not claim Canadian-only hosting; maintain accessible copies in Canada and confirm any permission requirements with your adviser.

Ending Pro scanning access does not itself delete your saved invoices, and you can still review and export them. This is not a guaranteed six-year archive: account closure, deletion and service availability are subject to our Terms and Privacy Notice. Keep independent copies of both records and originals.

CRA: record location, retention periods and destruction

Under the regular method, supplier receipts can support the ITC side of your return. They do not supply your sales revenue or the GST/HST you collected from customers. The Quick Method and special situations have different rules; do not apply the outline below without confirming your method.

Line 101

Sales and other revenue — use your sales books, not your expense Tracker. Follow the CRA’s instructions for your filing method.

Lines 103–105

GST/HST collected or collectible (103), plus increasing adjustments (104). Line 105 = 103 + 104.

Lines 106–108

Eligible GST/HST input tax credits (106), plus decreasing adjustments (107). Line 108 = 106 + 107. Review eligibility rather than copying all receipt tax.

Line 109

Net tax = line 105 − line 108. Supplier expense totals alone cannot calculate your net tax.

Remaining lines

Instalments, rebates, other taxes and any applicable schedules affect the final refund or amount owing. Follow the complete CRA guide.

Most GST/HST registrants must file electronically for reporting periods beginning on or after January 1, 2024, with exceptions such as charities and selected listed financial institutions. GST34 line numbers remain useful for preparation; a TaxSnap CSV is not a filed return.

CRA: return lines, accounting methods and electronic filing

The current Tracker export includes date, vendor, supplier GST/HST number, description, subtotal, GST, PST, total, status and an “Original receipt” Yes/No column. It exports the rows matching your current search.

The CSV does not contain receipt images, PDFs or download links. “Yes” means a file is linked, not that it is complete, readable or genuine. Open each original from its paperclip and retain a separate copy. An upload button means the original has not yet been attached.

The current CSV also does not include a separate HST column, business-use allocations or a calculated eligible ITC. Reconcile any HST and other missing details against the saved records and original documents before preparing your return.

1. Keep a complete, legible original for every claim, including all pages and credit notes. Replace any placeholder or unrelated attachment.
2. Check the supplier’s registration and the invoice fields required at the $100 and $500 thresholds.
3. Reconcile dates and amounts to your books; exclude duplicates and account for refunds or credit notes.
4. Confirm GST/HST registration, commercial use, restrictions, claiming deadlines and your accounting method.
5. Reconcile eligible ITCs to line 106 and sales tax to lines 103–105; review adjustments and the rest of the return.
6. Keep the CSV, source files, sales records, calculations, filed return and confirmation in accessible, backed-up records for the required period.

If audited, you must be able to provide the CRA with records supporting the amounts you filed. TaxSnap is one part of your records, not a replacement for a complete set of books.