How is a tax receipt RE-issued?

Question

I issued a tax receipt to a parent, in good faith, for child care services. The parent has chosen not to pay me for $45 worth of services which I included on the receipt. How do I re-issue a tax receipt or make the parent accountable to using the receipt in the correct amount? I'm open, though the specific incident is in Ontario, Canada.

Answer 1

Personally I don't think for $45 that it's worth your while to re-issue a receipt. In Ontario that's worth a combined federal and provincial tax credit of about $9.50 for them.

If you really feel the need to issue a new receipt in the correct amount just write amended on it & state the original receipt # it's replacing (assuming you have numbered receipts if not just write something to identify the original receipt like the date on it).