Guide · Basics

Digital receipts and the CRA.

Dossier Guide · Updated July 2026

Read the current Guide: The Dossier Way

Good news for anyone with a shoebox: the CRA accepts electronic records, including scans and photos of paper receipts — under conditions it spells out in Information Circular IC05-1R1.

What the CRA expects of a digital record

  • An accurate and complete reproduction of the original
  • Legible — the details must be readable, not a blur of thermal-paper grey
  • Producible on request — retrievable and reviewable if the CRA asks

Scan well, once

Thermal receipts fade — sometimes within months. Capturing a receipt the day you get it, flat and well-lit, is the difference between a record and a rectangle. Dossier's scanner auto-crops and deskews, keeps the original image untouched, and stores it with the details that were read from it.

Do I still need the paper?

Cautious answer: keep it where you can. The CRA's imaging rules make a proper electronic image acceptable in most personal-tax situations, but some documents are worth retaining in original form, and requirements differ if records were born digital versus imaged from paper. A folder per tax year in a drawer costs nothing.

Not tax advice. This is a summary of documentation practice, not a legal opinion on IC05-1R1. Confirm requirements on canada.ca or with a qualified professional.