Can I claim child care expenses for payments made to a friend who has not provided receipts?

[taxnano]

Why is your friend not providing a receipt? What agreement was in place? If you believe that she was to provide you a receipt, you can claim and include her telephone number in place of sin#. If you ever get an audit, just explain  and cra can call and verify the info with your friend.

[Martine-TurboTax · Accepted solution]

If you ever get audited you would need to show proof of expenses by providing a receipt. If there is no receipt Cra would adjust your return and remove that expense.