Regarding where an organization issues a receipt to a taxpayer in respect of an eligible fitness expense incurred in 2007, and the taxpayer's child opts out of the program and the organization issues a partial refund in 2008, CRA stated:
[T]he description of D in subsection 118.03(2) requires that the amount of the eligible expense be reduced by any reimbursement, allowance or any other form of assistance received by the taxpayer in respect of the eligible expense, unless that assistance, reimbursement or allowance is included in the taxpayer's income for the year.
Thus, where an organization issues a reimbursement for an eligible expense that was incurred in the previous taxation year … that reimbursement reduces the amount of the eligible expense and that a receipt must be issued accordingly for the year in which the expense was incurred. If a receipt was previously issued for the original amount of the eligible expense, an amended receipt will be required to be issued.