Just wanted to add that it is my understanding that childcare businesses that while it is NICE to do it as close to the end of year as possible we do have until Feb 28th to issue 'tax receipts' - so for care received anytime in 2011 you have until February 28th 2012 to produce a receipt for their taxes!

So her holding her final payment 'hostage' for a receipt is not an acceptable argument - you are doing nothing wrong in waiting to issue receipts and she owes you money!