What is the test for a receipt that contains prescribed information?

Canada (Federal), Canada

The following excerpt is from Herring v. The Queen, 2022 TCC 41 (CanLII):

The Respondent relies on Plante v. The Queen, [1999] 2 CTC 2631, [1999] 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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