in my contract it states that tax receipts are issued in February for the prior year or at the end of fully paid terminated care. so if she is still with you and she hasn't given notice then I would let her know that you will issue a receipt in February with the rest of your clients. if she causes a stink then you will know that something is up. I would then so as a prior poster said and tell her your deal was that she got a reduced rate in lieu of a receipt ..now that she wants a receipt her fees go up and that she owes you a bit of money. does she pay cash or cheque or emt?