Regarding the reference in T4036 to maintaining "other supporting documents" to evidence expenses, CRA stated:
The CRA has not developed an exhaustive list of items that may constitute "other supporting documents" to support expenses claimed by a taxpayer. However, the following documents, among others, could arguably constitute such documentation that could be used to support a particular expense: banking documents such as returned cheques and mortgage statements; and a logbook showing the total kilometres driven by a motor vehicle used for an eligible purpose to earn rental income.