I am a member of an organization whose Finance Committee has been advised to require "original receipts" for all reimbursement requests (and also for "gifts in kind"! But I'll get to that second bit of nonsense later).
Now it should be obvious that the idea is made ridiculous by the fact that most vendors will happily print out a second copy of the "original" receipt if requested (and that these flimsy items typically fade to invisibility within just a few months anyhow!), but for a bit more authoritative response I tried a Google Search. And what did I find?
We are looking at eliminating the requirement of obtaining all original receipts. We currently require original receipts and scan these into our systems.
Nov 25, 2014 - Original expense receipt requirements are an old school approach to expense control. In fact, I saw a recent list of the top five reasons why ...
Dec 22, 2010 - The rule that supports scanned receipts is called Revenue Proclamation 97-22. The rule states that scanned receipts are acceptable as long as they are identical to the originals and contain all of the accurate information that are included in the original receipts.
Learn CRA's and IRS's policies about accepting scanned receipts in place of originalsource documents ... they are different!