Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
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
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2007
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2007
Email this Content