The nature of our business is different than for most businesses. Most do not buy from garage sales, second hand stores, the dollar store, friends, kijijji, etc. We do and as such we can still claim an item if we can prove we bought it. In an audit yes you may be denied something unless you can prove it such as producing the puzzle or truck in the kijiji ad. But at the same time to miss out on savings that are legitimate because of the fear of it being denied in an audit is not realistic either and a fear the tax people like to portray.