Lost Your Receipts? Can You Still Claim GST/QST Input Credits?

Many Quebec business owners consultants, contractors, retailers, freelancers, and startups eventually face the same stressful situation: lost receipts. Whether receipts were misplaced, faded, accidentally deleted, or never collected at all, missing documentation can jeopardize your GST/QST input tax credits (ITCs/ITRs) and trigger refund denials or audits.

The good news? You may still be able to claim credits if you follow the correct procedures.

This guide explains what to do when receipts are missing, what alternatives Revenu Québec accepts, and how to protect your claims during verification or audit.

Step 1 — Understand What the Law Requires

To claim ITCs/ITRs, you must have:
• a valid invoice
• supplier’s legal name
• GST/QST registration numbers
• invoice date
• description of goods or services
• GST/QST charged separately
• proof of payment (in many cases)

Missing receipts weaken your claim, but do not always eliminate it depending on the circumstances.

Step 2 — Try to Recover the Original Receipts

Most missing receipts can be replaced. Mackisen helps clients obtain:
• duplicate invoices from suppliers
• reissued SaaS and software receipts
• statements from contractors
• monthly billing summaries
• merchant processor invoices
• fuel and vehicle log reconciliations

Suppliers are accustomed to such requests especially accountants, software platforms, repair shops, and wholesalers.

Step 3 — Use Alternative Documentation (If allowed)

If the original invoice cannot be recovered, Revenu Québec may accept:
• bank statements
• credit card statements
• e-transfer confirmations
• supplier statements of account
• canceled cheques
• proof of recurring payments

Important:
These supporting documents do not replace a missing invoice in every case, but they strengthen the request for ITCs/ITRs.

Step 4 — Confirm Whether the Supplier Was Registered

Even with alternative documentation, the supplier must be:
✓ GST-registered (for ITCs)
✓ QST-registered (for ITRs)

If not, no credits can be claimed, even if you paid tax.

A CPA verifies registration through:
• CRA GST/HST Registry
• Revenu Québec TVQ Registry

Step 5 — Document Efforts to Recover Receipts

For audit protection, businesses should keep:
• emails requesting duplicate receipts
• supplier replies
• notes on attempts to retrieve documents

This evidence shows good faith and reduces the likelihood of denial.

Step 6 — Rebuild ITC/ITR Schedules Carefully

When receipts are missing, a CPA reconstructs:
• tax calculations
• allowable credit amounts
• business vs. personal allocations
• zero-rated and exempt categories

Proper reconstruction prevents overclaims the main cause of refund denial.

Step 7 — Explain Missing Receipts in Verification Responses

If Revenu Québec asks for documentation, your CPA will:
• provide all available proof
• include a clear explanation letter
• reference legislation for alternative documentation
• demonstrate that the expense is legitimate
• show that tax was actually paid

A professional response increases acceptance drastically.

Step 8 — Fix the System That Caused Missing Receipts

Most lost-receipt situations happen because:
• no digital receipt system is used
• paper invoices pile up
• recurring subscriptions aren’t downloaded
• credit card statements are not reconciled
• bookkeeping is done only annually

Mackisen implements:
• digital receipt capture tools
• vendor folders
• monthly document checklists
• automated invoice imports
• organized audit-ready storage systems

This prevents the problem from recurring.

What You Cannot Claim Without a Receipt

Certain expenses require an invoice, no exceptions:
• meals & entertainment
• subcontractor services
• professional services
• equipment purchases
• vehicle repairs
• anything over $30 without documentation may be questioned

Revenu Québec is strict but reasonable when proper alternative documents exist.

Real Client Stories

A consultant lost 8 months of SaaS receipts. Mackisen retrieved them from vendors and recovered full ITCs/ITRs.

A contractor lost paper invoices in a flood. Alternative documentation and supplier confirmations allowed credits to be accepted.

A retailer used only bank statements for years. Mackisen rebuilt documentation and prevented refund denial during verification.

Common Questions

Can bank statements alone be enough?
No but they help strengthen the case when combined with other documentation.

What if the supplier refuses to reissue receipts?
Your CPA can escalate and gather alternative proof.

Will missing receipts trigger an audit?
Only if recurring or poorly explained proactive action reduces the risk.

Can I claim past ITCs/ITRs retroactively?
Yes within statutory time limits, if documentation is reconstructed.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps businesses recover missing documentation, rebuild audit-proof GST/QST records, and secure input credits even when receipts are lost.