Receipts are generally required to substantiate an expense. However, if you forget to obtain a receipt, you should write a receipt from yourself to your business in as much detail as possible. This is not advisable ideal, but Canada Revenue Agency has allowed this. If the expense is reasonable under the circumstances and you have attempted to be as accurate as possible.

Auditor General Slams CRA: Long Waits & Wrong Answers
Canada’s Auditor General has released a report on the Canada Revenue Agency
