Canada Expense Claim
加拿大費用抵扣規定
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加拿大費用抵扣規定
加拿大稅務局（CRA）對企業開立與保存的發票（Invoice / Receipt）有嚴格的要求。
發票不僅是企業抵扣營業費用（Business Expenses）的憑證，更是申報 GST/HST 進項稅額抵扣（Input Tax Credit, ITC） 的法定依據。
即使不涉及 GST/HST 申報，作為營業費用扣除的憑證，CRA 要求發票必須能夠清楚證明交易的真實性與商業目的。一份合規的發票應包含：
交易日期：確定費用歸屬的會計年度。
供應商資訊：商家法定名稱或營業名稱、聯絡地址/電話。
客戶資訊（大額或服務類）：抬頭須與申報主體（公司或個人）一致。
品項明細（Itemized Details）：清楚列明購買的商品數量、單價，或服務的具體內容（避免僅寫 "Services" 或 "Consulting" 等過於籠統的字眼）。
金額與稅額：稅前小計、適用稅額及總金額。
信用卡帳單不等於發票：信用卡對帳單或銀行轉帳記錄只能證明「已付款」，不能證明「購買的品項與稅額」，CRA 不承認其作為單一憑證。必須附上商家開立的原始發票或明細小票（Itemized Receipt）。
買方抬頭不符：若以公司名義申報 ITC 或費用，金額較大的發票抬頭必須是公司名稱；若抬頭為股東或員工個人，可能在審計時被剔除。
缺少 GST/HST 號碼：中大額交易若發票上未印有賣方的 GST/HST 號碼，CRA 將直接拒絕該筆 ITC 抵扣。
憑證保存期限：所有發票、收據及相關帳務紀錄，依法必須自該報稅年度結束起至少保存 6 年。
The Canada Revenue Agency (CRA) has strict requirements for the issuance and retention of invoices and receipts by businesses.
Invoices serve not only as proof for deducting business expenses but also as the legal basis for claiming GST/HST Input Tax Credits (ITCs).
1. General Invoice Requirements for Income Tax Deductions Even if GST/HST reporting is not involved, invoices used as proof of business expense deductions must clearly substantiate the authenticity and commercial purpose of the transaction. A compliant invoice should include:
Transaction Date: Determines the taxation year to which the expense belongs.
Supplier Information: Legal or operating business name, contact address, and phone number.
Customer Information (for large amounts or services): The billing name must match the reporting entity (corporation or individual).
Itemized Details: Clearly list the quantity, unit price of goods, or specific description of services provided (avoid overly vague terms like "Services" or "Consulting").
Amounts and Taxes: Subtotal before tax, applicable tax amounts, and total amount.
2. Common Invoice Non-Compliance and Key Considerations in CRA Audits
Credit Card Statements Are Not Invoices: Credit card statements or bank transfer records only prove payment; they do not verify the itemized purchases or tax amounts. The CRA does not accept them as standalone supporting documentation. An original invoice or itemized receipt issued by the merchant must be attached.
Mismatched Buyer Name: If claiming ITCs or expenses under a corporation, higher-value invoices must be issued in the corporate name. Invoices addressed to individual shareholders or employees may be disallowed during an audit.
Missing GST/HST Number: For medium to large transactions, if the vendor's GST/HST registration number is missing from the invoice, the CRA will disallow the corresponding ITC claim.
Record Retention Period: All invoices, receipts, and related accounting records must legally be retained for at least 6 years from the end of the relevant tax year.