I-3, r. 1 - Regulation respecting the Taxation Act

Section 1029.8.66.9r1 Disposition versions

2017-04-12

1029.8.66.9R1. For the purposes of section 1029.8.66.9 of the Act, a receipt issued by a person or partnership offering a recognized program of activities must contain

(a)  the name and address of the person or partnership;

(b)  the name of the program or activity;

(c)  the total amount of the payment received, the date of receipt and the amount of the eligible expense;

(d)  the name of the payee;

(e)  the name and date of birth of the child; and

(f)  the signature of the individual authorized by the person or partnership except if the receipt is sent to the payee in an electronic format.

For the purposes of the first paragraph, “eligible expense” and “recognized program of activities” have the meaning assigned by section 1029.8.66.6 of the Act.

O.C. 321-2017, s. 53.