The receipt came out of my coat pocket in three soft pieces. I spread them on the radiator as though that might make the ink return.
I knew what I had bought: upholstery webbing, a box of staples and something from the checkout display. The bank statement gave me a total, but it wasn't going to identify that last item.
Recover the evidence that exists
I searched my email, then asked the supplier for a duplicate invoice using the date and card transaction. The duplicate separated the workshop supplies from a small personal purchase. That was more useful than my confident memory.
CRA expects receipts or other supporting vouchers for business expenses. A payment record can help prove a transaction, but may not explain what was bought or why it was business-related. CRA's expense documentation guidance.
When a supplier does not provide a receipt, CRA describes recording the supplier's name and address, date, amount and transaction details in the expense journal. That is not permission to fabricate an invoice or assume a deduction is automatically accepted. CRA's business-record guidance.
Leave the uncertainty visible
My folder now held the duplicate, the card entry and a short note explaining the original's fate. I excluded the personal item. If the supplier hadn't been able to help, I would have kept the evidence I had and flagged the unresolved amount before filing.
I also kept the income-tax expense question separate from any HST input tax credit, which has its own documentation requirements.
The radiator rescued nothing. I put the scraps in an envelope beside the replacement invoice and started photographing receipts before taking off my coat. The habit takes less time than trying to remember what looked tempting beside the till.
Canadian record rules checked October 20, 2026. For the next step, see how long to retain the records.
