A missing receipt should become a visible follow-up item—not a guessed document and not a transaction that quietly disappears. The best next step is to preserve the facts you still have, look for replacement evidence and leave a clear review trail.

Record the transaction first

Create the expense record while the details are still available. Include the date, supplier, amount, payment method, Business purpose and category. If the exact description is uncertain, say so instead of inventing detail.

Bank or card activity can help establish that a payment occurred, but it may not explain what was purchased or why it was for the Business. Treat payment proof and purchase evidence as related but distinct records.

Ask for replacement evidence

Depending on the purchase, you may be able to retrieve:

• an emailed receipt;
• a supplier invoice;
• an order-history download;
• a duplicate receipt from the supplier;
• a contract or service confirmation; or
• a statement entry plus other supporting correspondence.

Save the most direct, complete evidence available. Do not edit a document to make it look like an original receipt.

Add a factual missing-receipt note

If the supplier cannot provide a replacement, document the transaction in your expense journal or recordkeeping system. The CRA’s Business records guidance says that when a supplier does not provide a receipt, the journal entry should include the supplier’s name and address, the amount paid, the payment date and transaction details.

A useful internal note might identify:

• what was purchased;
• why it was needed for the Business;
• who made the purchase;
• how it was paid;
• what replacement evidence was requested; and
• when follow-up occurred.

Only record facts you can support. A note is not a substitute for professional advice about whether the available evidence is sufficient.

Keep the exception visible

Mark the record as missing evidence or needing review. This prevents it from being mistaken for a complete record and gives the owner or accountant a focused follow-up list.

During monthly review:

1. Recheck email and supplier portals.

2. Confirm the transaction belongs to the correct Business.

3. Compare the amount and date with the payment record.

4. Review the Business purpose and category.

5. Record the final decision without deleting the audit trail.

Avoid these shortcuts

Do not:

• create a fictional receipt;
• copy an unrelated receipt;
• change the amount or date to match a statement;
• mark the item complete when evidence is still missing; or
• record the same purchase twice while trying to fix it.

The goal is an honest, understandable record of what is known and what remains unresolved.

SilaTrail can keep the expense, available attachment, note and follow-up status together. It does not determine tax deductibility or certify that a document is sufficient.

Read the CRA’s official Business records and Business expenses guidance, and ask a qualified professional about your situation.

Continue the workflow

• Learn how receipt capture keeps evidence connected to the transaction.
• Review How to Organize Business Receipts for Your Accountant.
• Add a weekly follow-up habit with A Simple Weekly Receipt Routine.