Yes, both the IRS and the Canada Revenue Agency (CRA) accept scanned or digital images of receipts as valid proof of purchase, provided certain conditions are met.

US IRS Guidelines on Scanned Receipts

The IRS has permitted the use of scanned receipts for tax purposes since 1997. To ensure acceptance, scanned receipts must:

• Be identical to the original paper receipts.

• Maintain a high degree of legibility and readability.

• Be accurately stored in a secure, accessible, and readable electronic format. 

• It's advisable to store scanned receipts in a well-organized system, such as a cloud-based storage service.

Canada CRA Guidelines on Scanned Receipts

The CRA accepts scanned receipts as valid records, provided they:

• Are accurate reproductions of the original paper documents.

• Are stored in an accessible and readable electronic format.

• Meet the CRA's imaging and retention rules, which include ensuring that the digital image captures all information on the receipt.

✅ Best Practices for Storing Scanned Receipts

To ensure your scanned receipts are accepted by both the IRS and CRA:

• Capture Clear Images: Ensure that the entire receipt is visible and legible, including any small print.

• Organize Receipts by Category and Date: Categorize receipt and capture transaction date properly for easy retrieval.

• Store Securely with Foreceipt: Foreceipt stores all images in Amazon cloud securely, with a comprehensive backup plan. Your receipts are accessible from anywhere on any device and are kept for up to 7 years.