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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1029.8.66.14r1
Disposition versions
1029.8.66.14R1. For the purposes of section 1029.8.66.14 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 of the participant in the activity; 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 1029.8.66.11 of the Act.
