I am anal myself when it comes to 'rules' but I have to disagree with this quote!
Yes she made a mistake of following the advice of a third party rather than researching it herself ~ lots of providers make that same mistake unfortunately getting outdated or misinterpreted advice as a result of looking things up and reading first hand .... but fortunately she has realized it it early on in the game she did not open until the start of 2012 so she does not have to provide receipts until Feb 2013 for this tax year so has lots of time to provide current and future clients receipts for this tax year and every legal right to claim ALL expenses incurred for business during the 2012 tax year ... she would just have to find a way to PROVE those business expenses which would be time consuming but not impossible.
My brother owned a business a few years back and had a 'bad break up' with his ex and in a fit of anger she BURNED all his belongings on him including his business files ~ his Accountant and CRA worked with him to recreate 'reasonable income and expenses' based on other businesses that year and what records he could recreate so he could file his taxes for that year.