Expense Report Template for Canadian Business

An expense report layout designed for Canadian small businesses. Includes columns for GST/HST tracking, CRA-required documentation notes, and a per diem section using CRA's published meal allowance rates.

Copy the layout below into Google Sheets or Excel and save it as your own template. A ready-made file is not offered on this page.

What Does the Template Include?

• Employee name and department
• Submission date and expense period
• Expense line items with: date, vendor, description, category, amount (pre-tax), HST/GST rate, HST/GST amount, total, and receipt attached (yes/no)
• Running total of claimable ITCs
• Per diem section (meals, incidentals) using CRA rates
• Approver signature line
• Reimbursement total

Which Fields Should Each Expense Line Have?

Field	Notes
Employee name	Full legal name
Date	Date of expense
Vendor	Business name shown on receipt
Description	What was purchased and business purpose
Category	See expense categories guide
Amount (pre-tax)	Before HST/GST
HST/GST rate	5%, 13%, 15%, or applicable PST rate
HST/GST amount	Tax portion only
Total	Pre-tax + tax
Receipt attached	Yes / No — attach a receipt to every claim
Client / project	If expense is billable

How Do Meal Allowances Work on an Expense Report?

CRA publishes the current flat-rate and reasonable-amount meal figures on its page Meal and vehicle rates used to calculate travel expenses. Use the figure from that page rather than a number copied into a template, because the rates change. You can also claim actual meal costs with receipts, subject to the 50% limit on meals and entertainment.

Why Use a Standard Expense Report?

A standard report gives every employee the same fields, so nothing is left to memory at month end. It separates the tax from the pre-tax amount on each line, which is the number you need for your GST/HST return. It also leaves a paper trail: who spent the money, who approved it, and which receipt supports it. If CRA ever asks about an Input Tax Credit, you can pull the report and the matching receipt together instead of rebuilding the story from bank statements.

How Do You Fill In the Template?

1. Enter the employee name, department, and the period the report covers.
2. Add one line per receipt, using the date and vendor exactly as they appear on the receipt.
3. Write the business purpose in the description. For meals, add who attended.
4. Enter the amount before tax, then the GST/HST rate and the tax amount. Check that pre-tax amount plus tax equals the receipt total.
5. Choose a category from the expense categories guide.
6. Mark each receipt as attached, then pass the report to the approver.

What Should You Check Before You Submit a Report?

Check that every line has a receipt and that the tax split adds up. For purchases of $100 or more, the receipt should show the supplier's GST/HST registration number, because CRA requires it to support an Input Tax Credit. Confirm the report covers the right period and that the approver has signed. A report with missing receipts costs you the ITC on those lines, as explained in No Receipt, No ITC.

When Should You Use a Template Instead of a Receipt Capture Tool?

An expense report template works well for small teams (2–5 people) with occasional expense claims, infrequent travel where a monthly submission is sufficient, and businesses not yet using accounting software.

A receipt capture tool like Nabbit works better when multiple employees are submitting receipts regularly, receipts need to sync directly to QuickBooks, month-end expense reconciliation is taking more than an hour, or you want HST tracked automatically rather than entered manually.

Nabbit does not replace your expense report process — it replaces the need for one. Receipts are captured as they happen, coded automatically, and synced to QuickBooks. No spreadsheet required.

Sources

The rules on this page come from these Canada Revenue Agency publications. Check them for the current wording, because CRA updates its guidance.

• Meal and vehicle rates used to calculate travel expenses, Canada Revenue Agency
• T4002 Self-employed Business, Professional, Commission, Farming, and Fishing Income, Canada Revenue Agency
• Input tax credits, Canada Revenue Agency