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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.

Eric Tech·Oct 21, 2026·7 min read·

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.

Key takeaway

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

Four numbered icons joined by arrows: a shop front, a calendar page, a list and a percent coin, labelled seller, date, items and tax — Seller, date, items and tax: the four parts that make a receipt itemized.

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

A tall receipt with many lines and a green check next to a tiny card slip with one line and a question mark — The itemized receipt answers what you bought. The card slip doesn't.

A credit card slip or bank statement shows that you paid. It doesn't show what you paid for.

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

Three numbered icons joined by arrows: a shop counter with a speech bubble, an envelope with a receipt, a laptop, labelled ask, email and online — Three ways to get an itemized receipt.

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

One receipt in the centre with arrows carrying some lines to a tray with a briefcase and others to a tray with a house — Itemized lines let you claim the business part and leave the personal part out.

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.

BookZero receipt detail after a scan, showing vendor, date, amounts and the extracted fields — A scanned receipt with its details read for you.

Snap a receipt and keep every line

Try BookZero free See all integrations

Not tax advice

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.