Small RowsFree expense and receipt log for Canadian freelancers (no sign-up)
Keep a running list of business purchases and the GST/HST you paid, filter by month, then print the summary or save it as a PDF. No account, no email, no watermark.
The expense log
It opens with a made-up example (four fictional purchases). Replace each row with your own, load the example again, or clear everything.
This tool takes at most 40 rows. Print what you have, then clear and start a new log.
Live totals (for the month filter above): 4 expenses · before tax 292.00 · GST/HST paid 13.70 · grand total 305.70 CAD
Preview, print and save as PDF
Only the log prints. In the print dialog, choose "Save as PDF" and turn off headers and footers.
Expense / receipt log
Made with the free Small Rows tool. Not tax advice. Fictional example rows are labelled as such.
Expense / receipt log
| Province rate | Alberta: GST 5% |
|---|---|
| Rows | 4 |
| Before tax | 292.00 |
| GST/HST paid | 13.70 |
| Grand total (CAD) | 305.70 |
| Date | Vendor / payee | Category | Before tax | GST/HST | Total | Tax entry | Receipt # | Notes |
|---|---|---|---|---|---|---|---|---|
| October 2, 2026 | Example Cloud Hosting (fictional) | Hosting / domains | 24.00 | 1.20 | 25.20 | Amount + tax | INV-9001 | Monthly plan (example) |
| October 5, 2026 | Example Design Tools Co. (fictional) | Software / subscriptions | 50.00 | 2.50 | 52.50 | Tax included | R-441 | Annual seat, tax included (example) |
| September 18, 2026 | Example Cafe (fictional) | Meals | 18.00 | 0.00 | 18.00 | No GST/HST | – | Client coffee — check meal rules (example) |
| October 7, 2026 | Example Ads Ltd. (fictional) | Ads / marketing | 200.00 | 10.00 | 210.00 | Amount + tax | AD-77 | Blank tax → worked out from Alberta GST 5% (example) |
| Totals | 292.00 | 13.70 | 305.70 | |||||
| Grand total (CAD) | 305.70 | |||||||
By category
| Category | Rows | Before tax | GST/HST | Total | T2125 line to look up* |
|---|---|---|---|---|---|
| Software / subscriptions | 1 | 50.00 | 2.50 | 52.50 | 9270 or CCA (9936) |
| Hosting / domains | 1 | 24.00 | 1.20 | 25.20 | 9270 (no line names it) |
| Ads / marketing | 1 | 200.00 | 10.00 | 210.00 | 8521 |
| Meals | 1 | 18.00 | 0.00 | 18.00 | 8523 (limit may apply) |
* T2125 line numbers (Form T2125 E (25), CRA Guide T4002(E) Rev. 25) are a starting point to look up, not tax advice. This log doesn’t decide what is deductible, the business part, any limit, or whether a purchase is capital.
With the example data, this is a made-up log. Grey text in [brackets] marks an empty field; it isn't printed.
Keeping receipts and records (CRA)
General information, not tax advice. The CRA expects businesses to keep books and records that support the amounts on their returns. Generally you must keep required records and supporting documents for six years from the end of the last tax year they relate to (CRA: Where to keep your records, for how long). Some situations need a different period (late-filed returns, objections, long-term property); read the CRA page for those.
If you are registered for GST/HST and claim input tax credits (ITCs) for GST/HST you paid on business purchases, you also need enough documentary evidence to support the claim. What must appear on a supplier invoice or receipt depends on the total: under $100, $100 or more, and $500 or more (CRA: Input tax credits, records you need). Our free guide what to put on a freelance invoice in Canada walks through those tiers (sourced from the same CRA chart and the Input Tax Credit Information Regulations). This log is a working list, not a substitute for keeping the actual receipts or invoices.
- Keep the receipt or invoice that shows the supplier, date, amount and tax (or that tax is included), not only this summary.
- ITCs are not automatic. Being able to type a GST/HST amount here does not mean you can claim it. Eligibility rules and restrictions apply (CRA: Input tax credits; GST/HST Memorandum 8.4 (documentary requirements)).
- Retention: the six-year rule above is the usual starting point for supporting documents under the Income Tax Act and the Excise Tax Act (GST/HST).
Categories and Form T2125 lines (where to start reading)
Line numbers and labels are from the form (Form T2125 E (25), Part 4; CRA: Form T2125 page) and Guide T4002(E) Rev. 25, Chapter 3 – Expenses, both read on . The printed log shows the short line hint next to each category's subtotal.
| Our category | T2125 line(s) to look up | What Guide T4002 says (paraphrased) |
|---|---|---|
| Software / subscriptions | 9270 Other expenses 9936 Capital cost allowance (CCA) | No T2125 line names software. T4002 says line 9270 is for other expenses to earn income that you did not include on a previous line (you list them on the form), and Chapter 4 puts computer software that is not systems software in capital cost allowance (CCA) Class 12, claimed through line 9936. Which one applies depends on what you bought. |
| Hosting / domains | 9270 Other expenses | No T2125 line names web hosting or domain names, and T4002 doesn’t mention them. T4002 says line 9270 is for other expenses to earn income that you did not include on a previous line. |
| Ads / marketing | 8521 Advertising | T4002 line 8521: advertising, including in Canadian newspapers and on Canadian television and radio, and finder’s fees. To claim it, certain Canadian content or Canadian ownership requirements must be met (they don’t apply to ads on foreign websites), and some periodical advertising is limited. |
| Travel | 9200 Travel expenses 9281 Motor vehicle expenses (not including CCA) | T4002 line 9200: travel expenses to earn business and professional income, such as public transportation fares, hotel accommodation and meals; the meals limit usually still applies. Running your own vehicle is line 9281 instead, with Chart A on the form. |
| Meals | 8523 Meals and entertainment | T4002 line 8523: the most you can claim for food, beverages and entertainment is generally 50% of the lesser of the amount incurred and a reasonable amount, with listed exceptions. This log records the full amount you paid; it doesn’t apply the limit. |
| Office / supplies | 8810 Office expenses 8811 Office stationery and supplies 9936 Capital cost allowance (CCA) | T4002: line 8810 is small items such as pens, pencils, paper clips, stationery and stamps; line 8811 is items used to provide your goods or services, generally related to the workspace. Calculators, filing cabinets, chairs and a desk are capital items (CCA, line 9936), not office expenses. |
| Professional fees | 8860 Professional fees (includes legal and accounting fees) | T4002 line 8860: fees for external professional advice, services and consulting, including accounting and legal fees and preparing your income tax and GST/HST returns. Legal fees to buy capital property are added to its cost instead. |
| Other | 9270 Other expenses | Use the Part 4 line that fits, if there is one (the form lists them all). T4002 says line 9270 is for other expenses to earn income that you did not include on a previous line, and you list them on the form. |
Three things Guide T4002 says apply across the expense lines (T4002: Current or capital expenses):
- Enter only the business part of an expense; personal expenses can’t be deducted.
- Buying capital property (equipment, furniture, a computer) isn’t an expense line; it goes through CCA (line 9936, Chapter 4).
- If you claim an input tax credit for the GST/HST on a purchase, the expense is reduced by that credit.
Capital purchases: T4002 Chapter 4 – Capital cost allowance (software that isn't systems software: Class 12). Form editions change each tax year; check the line numbers on the edition you file.
Using your own vehicle for work? The CRA expects a record of business and total kilometres for the vehicle line; our free mileage logbook keeps one.
How to use it
- Pick your province or territory so blank GST/HST fields use the right rate.
- Add a row per purchase: date, vendor, category, amount, and how the tax appears on the receipt (separate, included, or none).
- Leave GST/HST blank to work it out from the province rate, or type the amount from the receipt when it differs.
- Optionally filter by month, then press Print / Save as PDF.
- Keep the PDF and the original receipts. The tool does not save anything when you close the tab.
How the math works
- Amount + tax separate: the amount is before tax. Blank GST/HST = amount × the province rate, rounded half up to the cent once. Total = amount + GST/HST.
- Tax included: the amount is the total you paid. Blank GST/HST = total × rate/(100+rate) (e.g. 5/105), rounded half up once. Before tax = total − GST/HST.
- No GST/HST: tax is 0; before tax = total = the amount.
- All of it is done in whole cents. It refuses negative numbers, junk text, more than two decimals, more than 40 rows and amounts over $10,000,000, with a plain message next to the field.
What it doesn't do
- It doesn't save or send anything. There's no account and no history; save the PDF.
- No T2125 export and no claim that a category is deductible. The T2125 line hints are only where to start reading; meals, home office and mixed-use purchases often have special rules.
- No PST/QST presets and no multi-currency conversion. The currency is CAD on the summary.
- It doesn't decide ITC eligibility or replace the supplier document you need for a claim.
- Receipt photos aren't uploaded (by design: nothing leaves the browser). Put a receipt or reference number in the optional field.
If you want expenses next to invoices and payments in one place later, our paid Freelance Billing Kit by Small Rows (US$12, one-time) is aimed at freelancers who invoice every month from a time log. Like this page, it's a record-keeping tool, not tax advice.
Related free resources
- What to put on a freelance invoice in Canada: the CRA's GST/HST invoice / ITC information tiers ($100 / $500).
- GST/HST and setting money aside for taxes: small-supplier rule, registering, rates and ITCs in overview.
- Freelance tax set-aside calculator (Canada): how much of each invoice to keep for GST/HST and income tax.
- Free vehicle and mileage logbook: the trip record the CRA describes for vehicle expenses, with the business-use percentage.
- Free invoice generator: bill clients and check the CRA invoice list.
- Free quote and estimate generator: the step before the invoice.
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