refusal to issue tax receipts

[sdeschamps]

Hi, I live in Ontario Canada.

My son was with the same caregiver for three years. Each year we would sign a contract for the next year. In 1999 a contract was made by the caregiver which we did not agree to and said we wouldn't sign. She said okay but continued to give us care until Mid May 2000. In April 200O I went on maternity leave and therefore did not need care for the next six months. The caregiver and I had briefly discussed payment of a retainment fee to be paid to her per month to hold my sons spot for the next six months. I had told her it was up to her, she could take my offer or take on another child. She was to get back to me with an answer. She did not.

I paid the caregiver in cash for my son's care, so I have no receipts, but I do have witnesses that will sign affidavits to the fact that my son was in her care from Jan. to mid May.

The bottom line, she said she would issue receipts, I paid her promptly, and in full for any care given, and now would like those receipts to claim on my income tax. Do I have a case?

 

[loku]

Receipts

I do not know Canadian law, but probably it is the same as US as far as basic contract law is concerned.

Under US contract law, you had an oral contract for services. One clause in the contract was that she would issue receipts. She is therefore obligated to give you those receipts. Of course you would have to prove, not only that she promissed to give receipts, but you would also have to prove the amounts given if she contests that.

I am not saying that what follows is the case, but it has happened that service providers have failed to issue receipts so that they could hide the income for tax purposes. Sometimes a mention by the customer that the customer will report this to the tax authorities does a lot of good in these situations.