
Itemized Receipt: What It Is and How to Get One
What an itemized receipt is, why the IRS and CRA want one instead of a card slip, what it must show, and how to get one from any store.
An itemized receipt lists every item you bought on its own line, with the price of each, the tax, the total, the seller's name and the date. A card slip only shows the total. That is the difference the IRS and CRA care about.
Tax agencies want to see what you bought, not just how much you spent. Without the lines, they can't tell a business purchase from a personal one.
Keep the itemized receipt, not the card slip. Ask for it at the counter, have it emailed, or download it from your online account.
Jump to:
- Step 1: Know what an itemized receipt shows
- Step 2: Know why the IRS and CRA want it
- Step 3: Get one
- Step 4: Split a mixed purchase
- Step 5: Store it
- FAQ
Step 1: Know what an itemized receipt shows

| Part | What it shows | Why it matters |
|---|---|---|
| Seller | Business name and address | Proves where you bought it |
| Date | Day of the purchase | Puts it in the right tax year |
| Items | Each item, quantity and price | Proves what you bought |
| Tax | Sales tax, GST/HST or PST, often the seller's GST/HST number | Lets you claim tax credits in Canada |
| Total and payment | Amount paid and card or cash | Ties it to your bank statement |

Step 2: Know why the IRS and CRA want it
US: IRS Publication 463
The IRS asks for "adequate evidence" of business expenses. Per IRS Publication 463, that evidence shows the amount, date, place, and essential character of the expense.
- Hotels: the receipt must show the hotel's name and location, the dates you stayed, and separate amounts for lodging, meals and phone calls.
- Restaurants: name and location, the number of people served, the date and the amount.
- Under $75: you don't need a receipt for an expense (other than lodging) under $75, but you still record it.
A canceled check alone doesn't prove a business purpose. The IRS says a check plus the seller's bill can establish the cost.
Canada: CRA input tax credit rules
To claim back GST/HST as an input tax credit, the CRA wants set details on the receipt. The more you spend, the more it needs (CRA input tax credits):
| Purchase total | The receipt must show |
|---|---|
| Under $100 | Seller's name, the date, the total |
| $100 to $499.99 | All of the above, plus the GST/HST charged, the tax status of each item if the bill is mixed, and the seller's GST/HST number |
| $500 or more | All of the above, plus your name, a short description of what you bought, and the payment terms |
You must have this evidence when you file the claim. A $600 equipment bill with no GST/HST number on it puts that credit at risk.
Step 3: Get one at the counter, by email or online

- Ask at the counter. Say "Can I get an itemized receipt?" Restaurants often hand you the card slip first. The itemized bill is the one the server prints from the till.
- Get it by email. Many card terminals and stores offer an email receipt. Use the address you use for the business so it's all in one inbox.
- Download it from your account. Online stores, airlines, ride-share apps and hotels keep itemized receipts in your account history.
Step-by-step guides for common sellers:
Lost one? Contact the seller with the date, the amount and the last four digits of the card. Most can reprint it.
Step 4: Split a mixed purchase

Bought printer paper and groceries in one trip? Only the business items count. The itemized receipt shows which line is which, so you can claim the paper and leave the rest.
Each business item can also belong to a different category. Paper goes to office expenses; a tool might be a capital asset. See capex vs operating expense for that split, and how to categorize business expenses.
Step 5: Store it for six years
The CRA asks you to keep records for six years from the end of the tax year they relate to (CRA record retention). Thermal paper fades long before that, so keep a scan or photo.
More on what to keep: CRA record-keeping requirements.
In BookZero, take a photo of the receipt and it reads the vendor, date, tax and each line item. The items show up in their own section on the receipt.

This guide sums up IRS and CRA record rules in plain words. Check with a tax professional for your situation.
Frequently Asked Questions
What is an itemized receipt?
An itemized receipt lists each item bought with its own price, plus the tax, the total, the seller's name and the date. A card slip only shows the total.
Is a credit card statement enough for taxes?
Usually not on its own. A statement shows that you paid and how much, but not what you bought. The IRS and CRA both want proof of what the expense was for.
Do I need a receipt for purchases under $75?
For the IRS, you don't need a receipt for an expense other than lodging that costs less than $75, but you still need a record of it. In Canada, a GST/HST claim under $100 still needs the seller's name, the date and the total.
What does an itemized receipt need to show for GST/HST?
For purchases of $100 or more, it needs the GST/HST charged and the seller's GST/HST number. From $500, it also needs your name, a short description of what you bought and the payment terms.
How do I get an itemized receipt from a restaurant?
Ask the server for the itemized bill, not the card slip. It lists each dish and drink. If you already left, call the restaurant with the date and amount.
How long should I keep itemized receipts?
In Canada, generally six years from the end of the tax year they relate to. Keep a scan, since paper receipts fade.

Eric Tech· Founder, BookZero.ai
Founder of BookZero. Building AI-powered bookkeeping tools for US and Canadian freelancers and small businesses.
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