Missing documents are easier to resolve when the search starts from recorded transactions, not from a vague list of receipts someone remembers seeing.

A year-end document review should connect every material record to its source evidence, identify genuine gaps and preserve a clear explanation when a document cannot be recovered.

Freeze the review period

Choose the Business and exact fiscal or calendar period. Keep separate lists for income, expenses, banking, vehicles, invoices, contractor records and owner transactions.

Start with year-end readiness so the review has a defined cutoff. Do not mix transactions from another Business or later period into the package.

Build an exception list

Compare recorded transactions with the documents attached or linked to them. Flag items that have:

• no receipt, invoice or contract;
• an unreadable or incomplete image;
• a document for the wrong supplier or amount;
• missing payment evidence;
• a missing customer invoice or deposit record;
• an unexplained bank transaction;
• an owner-paid expense with no repayment trail;
• a business trip with incomplete supporting notes.

Use receipt capture and bank statement matching to connect evidence to the underlying record instead of creating duplicate transactions.

Search by source, date and amount

For each exception, note the transaction date, amount, supplier or customer, payment method and who created the record. Then search likely sources in a controlled order:

1. receipt inbox or uploaded files;

2. supplier or customer portal;

3. Business email account;

4. bank or card statement;

5. authorized team member;

6. supplier request for a duplicate.

A bank line can help identify a transaction, but it may not contain enough detail to replace an invoice or receipt. Keep both when they serve different purposes.

Record what you did

If a document cannot be recovered, do not invent one or attach an unrelated file. Add a factual note describing the search, the available evidence and the unresolved question. Mark it for accountant review.

For example:

November 8 software charge, CAD 48. Searched receipt inbox and Business email; statement confirms payment, but supplier invoice has not been recovered. Follow-up assigned to owner.

This is more useful than silently marking the item complete.

Check image quality and ownership

Open each recovered document and confirm it is readable, belongs to the correct Business and supports the recorded date, amount and supplier. Remove accidental personal documents or another Business's files from the package.

The CRA says records may be paper, electronic or a combination, and computerized records must retain enough detail to determine tax obligations and entitlements. Review Keeping records and Business records.

Prioritize without guessing

Work first on high-value items, tax-sensitive records, recurring gaps and transactions the accountant cannot interpret. Do not assign a tax category or claim merely because a receipt was found. Evidence completeness and accounting treatment are separate decisions.

Carry unresolved items into monthly review with an owner and next action.

Frequently asked questions

Is a bank statement enough when a receipt is missing?

It may prove payment but often does not show everything a source document contains. Preserve the statement and ask the accountant what additional evidence is needed.

Can I create a replacement receipt myself?

No. Request a duplicate from the supplier or document the available facts and failed search. Never manufacture source evidence.

Should I delete an expense with no document?

Not automatically. Preserve the transaction and flag the evidence gap for review. Deletion could remove part of the audit trail.

How can I prevent the same problem next year?

Review missing evidence monthly, use one receipt-capture process and assign each exception to a person before it ages.