Principal Issues: Whether there is any requirement in the Income Tax Act which provides that providers of medical goods and services have to give a receipt when requested to do so.
Position: No.
Reasons: The law
May 9, 2007
XXXXXXXXXX
Dear XXXXXXXXXX:
Mr. William V. Baker, Commissioner of the Canada Revenue Agency (CRA), has asked me to reply to your letter received on March 19, 2007, concerning the issuance of receipts by medical laboratories to patients.
The Income Tax Act requires individuals who claim credits for medical expenses to obtain receipts from the provider of those goods or services. There is nothing specific in the Act that requires the provider to give a receipt, but it is usual business practice. The CRA, in administering the Act, is not aware of any recurring situations where providers refuse to issue them.
The difficulty you had in obtaining a receipt from a laboratory was unfortunate. I am pleased that the matter has been satisfactorily resolved in time for you to file your return.
I appreciate the opportunity to respond to your concerns.
Sincerely,
Brian McCauley
Assistant Commissioner
Legislative Policy and
Regulatory Affairs Branch