How long to keep receipts in Canada if you're self-employed

Short answer: Generally, keep your receipts and other records for six years from the end of the last tax year they relate to. For individuals, the tax year is the calendar year.

What six years means in practice

Records for the 2025 tax year: keep them until at least December 31, 2031.
Records for the 2026 tax year: keep them until at least December 31, 2032.

The six years count from the end of the last tax year a record relates to, not from the day you bought something. A record that still matters to a later year has to be kept for longer. If you close your business, keep its records for six years from the end of the tax year it ended.

When you have to keep them longer

You filed late. Keep your records for six years from the date you filed that return.
You filed an objection or appeal. Keep the records until the latest of these: the day it's resolved, the day the time for any further appeal has passed, or the end of the six years.
The CRA tells you to. A CRA official will tell you how long, either in person or by registered mail.
You have long-term records. The CRA says some long-term records have to be kept indefinitely. Ask your accountant which of yours this covers.

To destroy records before the six years are up, you first need written permission from the CRA.

What a business receipt should show

The CRA says to always get a receipt or other voucher when you buy something for your business. It should show:

The date of the purchase.
The name and address of the seller or supplier.
The name and address of the buyer.
A full description of the goods or services.
The vendor's business number, if they're a GST/HST registrant and the price is $100 or more before tax.

A cash register tape often can't describe what you bought. If so, write a description on the receipt or in your expense journal.

If a seller doesn't give you a receipt, write these details in your expense journal: the seller's name and address, the amount, the date you paid, and what the purchase was for.

Can a photo replace the paper receipt?

Not automatically. The CRA says that generally you must keep your paper originals, and that you can also make electronic images of them. An image has to be accurate, give the same information as the paper, and not hide significant details.

The CRA only lets you destroy the paper if you imaged it according to the Canadian General Standards Board (CGSB) standards. If your business can't meet those standards, it has to keep the originals. The CRA's guidance on this doesn't mention phone photos or receipt apps.

So the safest approach is to keep the paper as well as the photo, and to ask your accountant before you throw any away. A photo is still worth taking. It gives you a copy to search and add up, and something to look at if the paper goes missing.

Receipts you get electronically are different. If a record starts out electronic, such as an emailed receipt, keep it in an electronic readable format, even if you also print it.

Keeping your records safe

Make backups. The CRA says you should back up business information kept on computers and other rewritable storage, so you can still get to it if the originals are lost or erased.
Keep them in Canada. Records have to be kept at your place of business or your home in Canada unless the CRA gives you written permission. If you use an online storage service, ask your accountant whether it meets this rule.
Keep them readable. Electronic records have to stay in a readable format for the whole time you keep them.

These records matter because if they don't support what you claimed, the CRA says your claims could be disallowed.

A simple routine

Photograph each receipt when you buy something, and mark it business or personal.
Put the paper in a folder or envelope for that year.
Write the keep-until date on the folder.
Make a backup regularly, and keep it somewhere safe.
At year end, give your accountant one spreadsheet and your photos.

Money Cleared can help with the photo, sorting and spreadsheet steps. It reads the receipt on your phone, then exports a spreadsheet with the photos in one zip. It helps you stay organized, but it doesn't replace your paper receipts. Your data stays on your phone, so make encrypted backups and keep them somewhere safe.

This is general information, not tax or legal advice. Rules can change, and your situation may be different, so check with your accountant or the CRA. Last checked November 5, 2026.

Sources

All from the Canada Revenue Agency: