An organization stores the relevant data on a computer system, generates receipts electronically, prints them and mails them to the taxpayers who have incurred an eligible fitness expense. Must this type of receipt contain an authorized signature? CRA responded:
[CRA] on its website …states that "if receipts are produced electronically, an authorized signature is not required". Electronically generated receipts are those that are generated from a computer system and are sent via an electronic data transmission method (for example, a receipt is generated by a computer system and is automatically sent to a taxpayer at an email address). In such a context, the body issuing such receipts is not required to sign them since they are sent without manual intervention.