I know lots of childcare programs have the 'tax receipts will only be issued to accounts in good standing' .. even licensed centre programs to 'scare' clients into paying outstanding fees but the reality is that it is basically an empty threat .... we are legally required to provide a receipt for any childcare paid by a client on or before February 28th for the following year ... so for 2012 fees receipts must be out by end of the month!
I would not include 'outstanding' fees of course but if the dude demands his receipt you'd have to either give it for what he has paid or risk him reporting you to CRA and having them looking into your business practices![]()

































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