The Respondent relies on Plante v. The Queen,  2 CTC 2631,  TCJ No. 51 (“Plante”) where Justice Tardiff reviewed the need for a receipt that contains prescribed information. He noted that the requirements are “not frivolous or unimportant” and that if the prescribed information does not appear, “the receipt must be rejected” and “the holder of the receipt” loses the tax benefits claimed (paras. 46 – 49.)
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