Tuesday, 29 September 2015

RENT RECEIPTS: WHAT IS REQUIRED FROM A LANDLORD

In Ontario, tenants are entitled to receive a receipt for rent that they pay.  This is true even if their rent is paid by cheque, electronic transfer, or other instrument that would appear to be its own receipt.    The landlord's obligation to provide a receipt is set out in section 109 of the Ontario Residential Tenancies Act.  That section provides:


109. RECEIPT FOR PAYMENT ---(1)  A landlord shall provide free of charge to a tenant or former tenant, on request, a receipt for the payment of any rent, rent deposit, arrears of rent or any other amount paid to the landlord.

(2)  FORMER TENANT--Subsection (1) applies to a request by a former tenant only if the request is made within 12 months after the tenancy terminated.


The obvious use of a rent receipt is that it allows a tenant to prove that the rent has been paid.  However, that is not the only reason that a tenant may request a rent receipt.  There are certain tax credits available to some tenants that may only be claimed with a proper rent receipt.  Further, a tenant may need the receipt to prove payment of rent to other agencies or in other court proceedings.   It is for this reason that the law very clearly requires a landlord to provide a receipt when requested to provide one.



While the obligation to provide a receipt is clear it is not always clear what a receipt needs to contain.  Many landlords buy a generic receipt book at Staples and simply fill in the spaces provided in that book.  For the most part, receipts like this do not meet the legal requirements imposed by the Residential Tenancies Act.


Aside from the section 109 requirements, the Regulations to the Residential Tenancies Act spell out the details of what a valid rent receipt must contain.  Section 9 of Ontario regulation 516/06 states that a document constitutes a receipt for the purposes of section 109 of the Residential Tenancies Act if it includes, at a minimum, a) the address of the rental unit to which the receipt applies; b) the name of the tenants to whom the receipt applies; c) the amount and date for each payment received for any rent, rent deposit, arrears of rent, or any other amount paid to the landlord and shall specify what the payment was for; d) the name of the landlord of the rental unit; and e) the signature of the landlord or the landlord's authorized agent.

As you can see from this section of the regulation the standard receipt from a generic blank receipt book will not constitute a receipt.  By the wording of the regulation any document that a landlord provides to a tenant that does not include the mandatory information will not legally be considered to be a receipt.  Accordingly, a landlord who provides such a document is contravening the law when the tenant makes a request for a rent receipt.

I've pasted into this article a blank rent receipt that I have prepared which, if you compare it to the section 109 requirements and the section 9 requirements of the regulation, meets the mandatory requirements of the law. 


Michael K. E. Thiele
www.ottawalawyers.com









107 comments:

  1. Michael,

    Thank you for your post. As a tenant, can I request that I be provided a receipt following payment of each months' rent? If my landlord agreed to provide a receipt, but would only do so every 6 months to show payment for 6 months, or at the end of my lease to show payment for the full 12 month period, is this legal? Or do I have a right to a monthly receipt following payment of rent each month?

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    Replies
    1. Hi: You have a right to monthly receipt and you are entitled to that receipt at time of payment. This is especially important if you pay cash. Guard your receipts if you pay cash as the presumption about whether rent is paid or not generally goes against a tenant if a receipt can not be produced.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
    2. hello sir,
      I wanted to know if rent receipt could be used as a document for address proof for health card in Ontario toronto

      Delete
    3. Please tell me if a landlord is required to supply a rent receipt if requested dated the day they receive rent? I paid January 2019 rent in Dec.2018 and received the rent receipt Jan. 24 but and was dated Jan. 24.

      Delete
    4. Hi: The receipt must indicate the date of the payment received. In the blog article click the section 9 link to O.Reg. 516/06. Take a look at section 9 (c) that section provides the legal requirement to indicate the date of the payment received.

      Michael K.E. Thiele
      www.ottawalawyers.com

      Delete
    5. Hi,

      My daughter is getting ready to file her income tax and has asked her ex-Landlord several time for rental receipts without a response from him. She lived in his basement apartment from January 1 2018 to January 31, 2019. For approximately the last 3 months she was there their communication were less than amiable. He broke up with his girlfriend and she moved out, he almost immediately started complaining about their water usage and told them he wanted to raise the rent without giving proper notice. I have two questions:
      1) Can she claim the rent paid on her 2018 income tax without the receipts?
      2) What action can she take to get the receipts from him since he is not responding?
      Thanks.

      Delete
    6. Hi: For tax questions you will need to speak with her tax preparer or accountant. I don't know if CRA will accept a claim for rent paid where there is no receipt. I doubt it, but don't have a legal basis for saying that.

      To get receipts from a landlord who is ignoring you she can 1) file an application to the LTB--as a former tenant she has one year to do so--which I think will be 1 year from the date receipts were required. or 2) she can make a complaint to the Housing Enforcement Unit (HEU)--the number is on the LTB website--and it pops up in a google search. The HEU can charge the landlord as the failure to provide receipts is an offence under the RTA.

      Michael K. E. Thiele

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    7. Hi Michael, my tenant has asked for monthly rent receipts. Would a forward of their e transfer payment along with all the details you mention including a signature via email (no attachment) back to the tenant suffice as a receipt. Just trying to think of a practical and efficient way to get this to them. Thanks kindly in advance.

      Delete
    8. Forwarding the etransfer but also including the required information (see article) would be fine. There is no specific format that is required.

      Delete
    9. Thanks so much!!

      Delete
  2. Michael, I have a question. A friend was renting an apartment for 3 years and gave the LL notice to move out. The LL sued my friend, claiming damaged for smoke, claiming they had to repaint & clean the carpets. She is a smoker, but the LL knew this at the time of rental. What should she do?

    ReplyDelete
    Replies
    1. Hi: I'll start with stating the obvious. If your friend has been sued then she needs to file a statement of defence to the claim that she received. Presumably this is in the Ontario Small Claims Court? If so, she will have received instructions with the claim. She can also find the Defence form and a guide on how to fill it out by searching/googling Ontario Small Claims Court forms.

      On the merits of this claim. I don't have enough information from what you have provided to explore all possible defences. Your friend should see about consulting with a lawyer if even just for an hour to get some ideas on how to defend. My starting point in a meeting like that would be to first look at the lease. I would have a specific interest on any smoking clauses in the lease (i.e. was smoking prohibited?).

      Aside from that I would then focus on the legal requirements imposed on a tenant under the Residential Tenancies Act (RTA). Under the RTA a tenant has a duty to maintain a rental unit to a standard of ordinary cleanliness. Was the unit up to this "standard" at the time that your friend moved out. If so, then the landlord has no claim.

      After three years it is reasonable to expect that the landlord would have to have carpets professionally steam cleaned whether there was a smoker in the apartment or not. Query if there is anything extra about this steam cleaning. It would be worthwhile to look at the invoice from the carpet cleaning company. Query as well, did you friend get the unit with cleaned carpets three years before or is this the first time they've been cleaned in many years?

      With respect to painting it is important to realize that painted interior walls are considered to have a useful life (i.e. the paint job has a useful life) of 10 years under the regulations to the RTA. While it isn't a hard and fast rule, 10 years as a guide is very helpful in determining or apportioning responsibility. You know that the paint job in your friend's apartment was at least 3 years old meaning that the landlord already got 3 years of value out of the paint job. If the paint job was brand new when your friend moved in, and the landlord proves that she ruined the paint job by her conduct, then the most the landlord could get towards a new paint job is 70%. If the paint job was not new when your friend moved in then it will be important to get the age of the paint job. Your friend could also plead in her defence that the paint job was old, damaged, etc. (if it was of course), to highlight that a paint job was needed regardless of anything she did.

      Painting to deal with "smoke" is perhaps one way to go about it. The other way, of course, is get out a bucket, some TSP, and wash the walls. It is at this point that you begin to get a sense of how serious the smoking was. Are the walls coated in nicotine and smoke residue? When pictures were taken off the wall was there an outline of the picture because the rest of the wall was covered in smoke residue? Even if there was, this does not necessarily make your friend liable for the cost of cleaning or covering the smoke. However, asking these questions begins to get at the heart of the "ordinary cleanliness" question. Was this apartment left in a reasonable condition given that the tenant was a smoker? Or was the condition of the place exceedingly dirty even in the context of a smoker? Begin to answer that question and I think you will have a sense of how a court might go on this.

      There is, as you say, another argument and that is that the landlord knew your friend was a smoker when he rented to her. By not prohibiting smoking the apartment building he had to know that dealing with smoke residue on walls and throughout the unit was something that would have to be dealt with and that it would be expected as part of ordinary wear and tear. That is, in my opinion, a strong argument against this claim.

      Good luck to your friend.

      Michael K. E. Thiele
      www.ottawalawyers.com

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  3. Michael, thank you for this blog and taking the time to write these very useful posts. I moved into an apartment 13 months ago. Although it wasn't included in the (generic) lease, the landlord promised to replace the old leaky fridge before I moved in (I have emails that attest to this). They even claimed they had already ordered the fridge before I moved in. To make a long story short, 13 months and multiple email exchanges later, still no fridge. After agreeing to some of the landlord's illegal demands like threatening to rip up our lease agreement after we had signed it if I didn't provide them with post-dated cheques, and demanding I pay a deposit for the house keys, this is the last straw... More than a year later, the landlord keeps changing the story on the fridge and won't tell me when it will be delivered. What are my options at this point?

    ReplyDelete
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    1. Hi Digbeu: If the fridge does not work then you could proceed on the basis that the landlord has not repaired the fridge. Repair and maintenance applications are done under a T6 application before the Ontario Landlord and Tenant Board. On the other hand, if the fridge is working but it is just old, then the landlord does not have an obligation to replace it under the repair and maintenance obligation. The promise to you goes to heart of the contractual arrangement between you and the landlord. The emails you have, promising a new fridge, are great evidence of that. You should take a look at the T2 application with the Landlord and Tenant Board. It is a tenant's rights application. You can ask for a rent abatement for 12 months for having to put up with the old fridge and you can ask for an ongoing abatement until the fridge is replaced and an order requiring the landlord to replace it.

      Good luck

      Michael K. E. Thiele

      Delete
    2. Hi Michael,


      Thank you for your blog. I need your help. I've been living with my roommate who was* my friend for 4 months. She has seasonal depression so the winter is here and she wants to kick me out. We currently live in a 2 bedroom but she asked the landlord to switch to a one bedroom unit and signed for that new place. I am no where on any lease other than our Facebook conversations that I'm living with her. She is giving me one month notice to move out. Is that legal? Should I not get 2 months? please help, And thank you

      Delete
  4. I need a landlord letter for .y child's tax credit but my landlord won't give me one, what can I do

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  5. My friend's landlord is withholding rent receipts until such time as she pays him for an exterminator charge. He claims her cat infested the space with fleas (how he can prove that, I'm not sure - that's another story). But - she is willing to pay just to get the receipts, but our question is: Is the tenant entitled to see a copy of the invoice from the exterminator? The landlord is charging her directly and I think it's only fair that she sees what she's paying for? Please help :(

    ReplyDelete
    Replies
    1. Hi: The landlord is not allowed to withhold rent receipts. This is explicitly against the law. Your friend may file an application to the Landlord and Tenant Board requiring the landlord to provide her with a receipt. She may also consider withholding future rent payments until she has received her outstanding receipts.

      With respect to the exterminator's invoice the tenant is certainly entitled to see it. It is highly questionable whether the landlord is permitted to charge the tenant with this expense in any event. In most instances pest control is the landlord's responsibility and can not be passed on to the tenants. If your friend is willing to pay then certainly the landlord is not entitled to charge any more than what was actually paid.

      Good luck
      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
    2. Thank you so much! She no longer lives there so rent withholding is not an option. But he threatened collections on the extermination fee, so maybe a little Landlord and Tenant Board "threat" may alter his position. Thanks again :)

      Delete
  6. Hello Michael,

    Thanks for your post. I have a tenant that was always late on laying rent and didn't give notice to move out so they had not paid rent since January 2016 until today. So I filed an eviction notice and set out a court date for non payment. She did provide first and last when she started renting so January was technically paid but since she didn't give any notice until early February 2016 that she would leave, I filed to get two months of non payment from her on February 2nd 2016. She mentioned that she wants her receipts and post dated cheques back but she failed to meet me at a given time and now wants to go to court for her receipts. I have no problem providing the receipts but I believe she wants to go to court saying that I failed to provide the receipts as comeback. Please advise me on my situation. Thank you very much. Regards, May

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    1. Hi: It is a little unclear what is going on here. I'm understanding that you are proceeding to a hearing for termination for non-payment of rent. Two months of rent are in issue. The Last Month's Rent will only be applied to the last month once the Board terminates the tenancy and evicts her. You don't use or give credit for the LMR until the last month of the tenancy is determined. For any period of time beyond the last month the Board will award you a daily rate of compensation presuming you asked for it in your application.

      I don't see much of a defence or great argument in the issue of receipts. Bring your receipt book to the hearing and have with you the receipts for rents received for which the tenant does not have a receipt. Be prepared to explain that the tenant did not show up for a meeting--as you described above. Nothing about the receipts issue will excuse the non-payment of rent. Given that the tenant pays by cheque (you must have had NSF cheques?) the critical importance of a receipt is diminished from a situation where rent is paid in cash (though the law still entitles the tenant to a receipt).

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  7. Unmarried tenants who are filing with the CRA separately, but who live together in the unit I rent to them, are asking for separate rental receipts for half the total rent to each of the two of them. Is this allowed or am I only to issue a receipt to one of them (I've heard that only one person can claim rent even though the unit is occupied by multiple people)? They are both listed on the lease agreement, but they are unmarried and have not lived together long enough to be common law.

    ReplyDelete
    Replies
    1. Hi: The blog article sets out the extent of the legal requirements respecting rent receipts as reflected in the Residential Tenancies Act. Whether you choose to issue two receipts for half the rent for each month paid actually implies more than what you know to be the case. You rented one unit on one lease to two tenants. How they split the rent or the obligation to pay is not any of your concern and in fact you want to maintain that they each have an individual obligation to pay the entirety of the rent. Providing a split receipt (half to each) may imply that each of them are only liable for half of the rent. Further, it may imply that there are two separate tenancies in the same rental unit. Certainly there is evidence to the contrary (i.e. the lease), but creating two separate receipts as requested may create confusion.

      My inclination would be to issue one receipt with both names on the receipt for the full amount of the rent paid. I expect that they can use such a receipt as needed and certainly you are not required to provide anything more than that.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  8. Thank you for clarifying!

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  9. Hello, As a tenant, I have given my 60 day notice and have asked for my rental receipts for 2015. My question is, after asking for the reciepts how long does a landlord have before they have to produce them? Is there a specific time line set in place?

    ReplyDelete
  10. Hello,
    My landlord is attempting to charge me $150 for providing a rent receipt. Are they allowed to do that? I've been at the same place for 3 years and have never been charged in the past.
    Thanks

    ReplyDelete
    Replies
    1. Hi: As you can see from the article above, the landlord's obligation in Ontario is to provide a rent receipt free of charge. Your landlord's demand for $150 for a receipt is ridiculous and illegal.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  11. Hi Michael,

    My landlord claims in an email that because he is a new immigrant he cannot afford to 'replace/ replace" things. This was in response to a defect in the construction of a new shower floor i.e. the drain coukd not be removed for a plumbing inspection to determine cause of odours coming up drain. He then refused ti allow me to bring in my own plumber for 'an inspection of any kind".

    Extending some "compassion" that because he is a newcomer,he might be cash strapped/house poor I got along w/o the inspection or repair . Months later, I found out that the 2nd unit apartment is not registered and therefore illegal.... It's never had any inspectuons- fire, building, ESA etc.

    Is this discrimination based on prohibited ground of citizenship/status under OHRC i.e., I am Canadian citizen with both RTA and OHRC housing rights however feeling compelled to overlook the landlords unlawfull act of advertising a legal apartment which isn't legal and compelled to overlook his resposibility to repair because he lead me to feel sorry for him because of his financial circumstance : "struggling immigrant". In the end, Municipal Property Standards has ordered that he convert property to single unit use...I am therefore now being evicted.

    Beverly

    ReplyDelete
    Replies
    1. Hi Beverly: If you are being evicted it must still be done in accordance with the Residential Tenancies Act. Just because a unit is "illegal" is not grounds to terminate and evict someone. It is still a rental unit and as such you have the rights of a tenant under the RTA.

      Good luck

      Michael K. E. Thiele

      Delete
  12. I have a tenant who is moving out due to the home being put up for sale. She has never asked for rental receipts in the past but is now asking for 13 years worth of receipts. She has always paid by cheque. How far back do I legally have to go in providing receipts? Do I have to provide monthly receipts or can I issue a letter stating she has lived there 13 years and always paid rent. What is my legal obligation?

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    Replies
    1. Hi Melanie: If you take a look at the article above you will see that the RTA does not really have a time limit for providing receipts as long as the receipt is requested within 12 months of the termination of the tenancy. That being said, I don't see any need to require a monthly receipt. You could write one big receipt acknowledging the essential elements of a "proper" receipt as reflected in the RTA. For those details look up at the article and you will see what a rent receipt needs to have in it. You could make one generic receipt that sets out the date ranges, amounts paid etc..

      Good luck
      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
    2. Thank you, my land lord is following the advice of a mean Realtor who I have reported to the licensing board. They are trying to force me out with fraudulent paperwork and I have proof of the lie. I have spent 4 years living here with no issue between us till this time. I want receipts for the cash payments made. Thank you for the "date ranges" because I was unsure how to proceed with that. If the land lord refuses to sign the receipt for the last 12 months what do I do?

      Delete
  13. Hi Michael,

    My tenant gave me the notice at the end of February and moved out the day after. We did not reach any mutual agreement on the amount that she owed me for the 60 days notice (March and April). she did not pay me anything. Now she offered to pay me only 100$ and asked her rent receipts of 2015 and 2016. I could re-rent the room from mid of April, that means my ex tenant owes me for 45 days.

    Now the questions are:
    1- Having said that she owed me 675$ for 45 days rent, should I provide her with the receipts?
    2- All was verbal agreement, but I have witness who is the other tenants and confirms that I told them about 60 days notice period before they moved in.
    3-We shared Kitchen and living room, I should go to the Small Claim Court or to the LTB?
    4- Can I give the rent receipts of 2015 and 2016 in the court once I got my money back, or I should give them now to her?

    ReplyDelete
    Replies
    1. Hi Zara: Sounds like you are RTA exempt because of the shared kitchen. Hence the rent receipt requirement in the RTA does not apply. When sharing space as opposed to renting there may also be a "board" component to the payment. Before giving a receipt for "rent" consider speaking with your accountant for tax advice on what to call the payments received.

      With respect to providing receipts--never provide a receipt for money not yet received as the receipt is proof of payment.

      As for your entitlement as to notice it will be the terms of your contract that apply. An oral contract is enforceable but the terms are harder to prove. If you choose to take legal action it would have to be at the Small Claims Court as the tenancy is likely RTA exempt under section 5(i).

      Good luck.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  14. hi michael,

    my sister and i lived together for 3 years in an apartment and she is asking for rent receipts. the lease was in my name but the landlord was aware she lived there.

    she paid cash or e-transfer for her rent to me and i paid the landlord by cheque.

    because her name was not on the lease though do i write her rent receipt or does my landlord?

    thank you

    ReplyDelete
    Replies
    1. Hi Halima: If the reason for asking for the receipts is for tax purposes you should consult your tax preparer as to what is appropriate. I doubt that the landlord would issue a receipt to her as she did not pay rent to him/her/it. I don't think that you are writing "rent" receipts as contemplated for tax purposes because you are not a landlord. I think that what you are likely doing is giving your sister a copy of the rent receipt that you have received and the two of you use the same receipt and claim your proportionate share of that receipt. Again, confirm this with your tax preparer or accountant to see if this is how Canada Revenue Agency wants this situation dealt with.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  15. Hi, I have a question. I am Jewish, my landlord is Jehovah's Witness. Ive asked several times for them to respect my Shabbat, Friday after sunset to Sat at sunset as far as any repairs or visits to the house. I sent also a list of my holidays. But the landlord will still email me and say ' I know it's your Shabbat but I need to fix this or that...just leave the door unlocked and I won't disturb you." But the issue is we do no work, nor make others work on Saturdays.' What can I do about this? Thank you so much. Shalom

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    1. Hi: What a wonderful question! A question that is guaranteed to stir passions in the only way that religion can. I'm going to give you an answer as to how I would proceed but I will acknowledge that my answer reflects my own views about religious accommodation. There is a counter view and many, I'm sure, will argue that people of faith are free to exercise their "freedom of religion" but only inside their houses of worship and not in the real world where the unobservant/atheists are required to respect the exercise by a person of their faith.

      So, my answer. I think that your right to exercise your religion is a protected right as a Canadian. That much, I think is obvious. Your right to practice your religion in the context of your own rented residential dwelling I think is still a generally guaranteed right but more specifically a protected right in rented residential housing under the Ontario Human Rights Code (HRC). That protection is found in section 2 of the Ontario Human Rights Code--religion is referred to as "creed".

      The HRC, section 2, provides for rights in accommodation and freedom from harassment in accommodation based on the grounds listed--which includes "creed". The Residential Tenancies Act over-rides other Acts except for the Human Rights Code (see section 3(4) RTA).

      The argument goes that the Residential Tenancies Act needs to be interpreted subject to the HRC. Your landlord's demand to enter flows from a lawful right to enter on notice (s. 27 RTA) in order to carry out a repair. This section appears to give the landlord this right on an unqualified basis. You have no right to be home, no right to be present, etc.. It is generally accepted that entry for these purposes do not have to be coordinated for the tenants convenience.

      That being said, I think it is equally clear that sections of the RTA need to be interpreted in accordance with the HRC. This is certainly clear from the duty to accommodate cases (Walmer Developments. v. Wolch). These cases stand for the proposition that the legal rights that a party may have under the RTA must be interpreted in such a way that the legal right does not in fact discriminate against the tenant.

      My view is that your landlord, by insisting on entering your unit to effect a repair during Shabbat is using a legal right in the RTA (s. 27) to interfere with the exercise of your religion. Section 27, in my view, needs to be interpreted to be subject to the exercise of your religion--meaning no entry on Shabbat or other religious holidays of significance.

      To me the foregoing argument is "obvious" especially in the context of routine work that can be done on other days. It is difficult to see how this accommodation may cause your landlord undue hardship or so thoroughly mess up his system so as to be unworkable.

      The foregoing being said, there will be instances where I think religious rights will be trumped by the circumstances. A section 26 entry for emergency on Shabbat will likely trump your religious rights (for example the emergency is flood, fire, threat to life). I think also that if the contemplated work proposes a scale or timetable that is sufficiently complex or which reflects a significant financial commitment that is made significantly more complex or expensive by accommodating you that your right may be over-ridden in that example. However, generally speaking, I would expect that for the vast majority of instances that your landlord is required to respect your exercise of your religion and not enter on these dates.

      As your landlord seems to be intent on ignoring your requests or is failing to appreciate the significance of Shabbat within your household you may have no choice but to file an application with the Landlord and Tenant Board seeking an order requiring the landlord to refrain from giving notice and entering for routine maintenance work on Saturdays and other set religious holidays.

      Hope that helps.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  16. Hi Michael,

    Very useful and informative article. Especially with respect to what the receipt should look like. My previous landlord issued us a generic receipts, like ones sold at Dollarama.

    I sent 2 messages to my previous landlord about the receipt used to file ones income tax. I asked if he could provide us with this. Out of the 5 years, we only received 1. He has not responded to date.

    As I mentioned, the monthly rent payment receipts he gave us when we paid our rent was the generic receipt book ones. And especially reading your article, I see that what we were issued were actually not even legal.

    My question is, what is the best course of action to deal with this situation? From what I understood from the article, I am entitled to the annual income tax receipt for filing income tax and we should have been provided with this during tax filing season without having to remind him. Especially considering the fact the he also works for the CRA.

    Any and all information/insight would be greatly appreciated.

    ReplyDelete
    Replies
    1. HI: The receipt you are entitled to is a rent receipt and you can see from he article and the sections of the RTA what is required to be contained in the receipt. You are entitled to the receipt at the time of paying or if you agree otherwise whatever works for you. Certainly, if there is any cash involved you should get a receipt immediately. The content of the receipt is determined by the statute (i.e. Residential Tenancies Act) so there shouldn't be a debate about it. If you are having difficulty getting a proper receipt then the recourse is to file a T2 application with the Landlord and Tenant Board. This is especially the case if the receipt you are getting is in someway having a negative impact on you---for example with CRA or with ODSP or with a Social Housing provider. Receipts are used in different ways by different tenants and it is not up to the landlord to decide what is "good enough".

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  17. Hello:
    I have tenants who moved out a day early than the notice they provided and requested the hydro company to read on the day they moved vs the date of notice causing a cost to me. They also left damage that was previously not noted on the damage inspection report when they moved in and I would like to know the best way to file to receive the cost to repair. They were new immigrants and I never did get a SIN from them so I am not sure I can take them to collections. They their rent and have none outstanding only the above.
    Thanks.

    ReplyDelete
  18. Hi Michael,

    I have been tenant with same landlord for the past 20 years. The last 2 years, he emailed me the lease renewals, i signed the renewal and returned to him with 12 cheques. He emailed acknowledging having received renewal + cheques. However he returns a copy of the renewal with only my signature, NOT having any signature from his side.

    -Is my lease still valid without his signature ?
    -What can do i if he doesn't return a lease renewal with his signature (i can face eviction on short notice).

    Thank you very much Michael

    ReplyDelete
  19. Hi Michael,

    Thank you for the blog, it is really helpful. I have a question regarding being a landlord. I am renting out one room to a friend in my condo but i am still living in the condo. Which forms do i need to fill ? And the rent receipts you mentioned in the blog, can i print off by myself or theres a special place to buy them ?

    thank you very much
    Abby

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    Replies
    1. Hi Abby: You are describing a "roommate" relationship as opposed to a Landlord and Tenant relationship covered by the Residential Tenancies Act. Section 5(i) of the Residential Tenancies Act provides that the Residential Tenancies Act does not apply where the owner shares a kitchen and/or a bathroom with the "tenant". I presume that is the case for you. Hence the requirements of the Residential Tenancies Act does not apply to your living arrangement.

      That being said, it is a good idea to draft up a roommate agreement to cover all of your respective rights and obligations. If you are going to draft an agreement you should ensure that it is comprehensive and contemplates all potential occurrences and circumstances.

      Good luck to you.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  20. Hi Michael

    We paid my landlord first and last when we moved in.

    We argued about when our last tenancy date would be. We felt we gave adequate notice for May 31st end. He believes it was June 30 (even tho he admitted to finding a new tenant to make up for our "shortfall").

    Fast forward to today, we were unable to attend our first LTB hearing to respond to his l9 claim and our appeal was denied.

    We have an order against us which states ONLY the following:
    - we were in possesion of the unit when the application was filed.
    - we vacated the unit May 30th
    - we owe rent from May 1 - May 31st.

    I called the LTB and asked them where my last months rent is to be applied...they told me he never mentioned it in court or the l9 update form.....

    So now, we can not file a t1 because we are no longer tenants, he has an order saying we are in arrears (when we are not). And we have proof of payment for every single month set out up until May 31st (if you include last months rent).

    When we asked for receipts he wrote back that he was going to take the order to Small Claims and Garnish our Wages.....

    I wrote back that I will charge him criminally for filing a false affidavit. We seriously, just want receipts and to know where they are applied. If he states a receipt is for June should that not be set out in the LTB order? Should it not state when our tenancy ended & to which month our last months rent is to be applied?

    I know this is complex but I really need help...I will be paying a lawyer to divisional appeals court when I have already paid my dues to this guy.

    ReplyDelete
    Replies
    1. Hi: This is what I understand from your comment above. You entered into an oral lease agreement for one year. There is a dispute of the term of that one year--you say May 31 and Landlord says June 30. There is no written document confirming the term. You gave notice to terminate for the end of term--which means you gave it at least 60 days before the end of May 2016. You did not pay May rent because you believed that the last month's rent deposit covered it.

      The landlord did not agree that your last month's rent covered May as he believed that your last month is June. Hence he filed an L9 application against you (which is not for termination but only a Judgment for unpaid rent). You did not attend the hearing so it proceeded without you unopposed. The landlord confirmed to the Board that you vacated the unit but that you owe the rent for May. The Board granted an Order to the landlord for May rent.

      You say that your appeal was denied. I presume you mean that your Request to Review was denied. This is quite unfortunate and it is difficult to see how the Board denied it. Perhaps it was the grounds on which you put in the Review? The usual grounds are that you were unable to participate because something happened that prevented you from showing up. This almost always works as a ground to at least get a hearing. However, you could have also put in the Review that the Order contained a serious error--that being that May rent was already paid. If you have cancelled cheques or proof of payment for each month starting with the commencement of the tenancy straight through to the end of May 2016 it is exceptionally difficult to see how the Board would not have allowed that Request to Review to proceed. Unfortunately, if it was indeed a Request to Review that your filed (you refer to it as an appeal) then you have used up your "one" review and can't apply again for a Review.

      The T1 application that you speak about costs $45 to file. You do not have to be in possession to file it. Landlord's may only file an application at the Board if the tenant is in possession. Tenant's may file applications at the Board even after they are out of possession. The tenant's time limit is usually one year from the date of the event complained about. Not applying your last month's rent deposit to May 2016 is still something that you can pursue at the Board.

      An appeal to the Divisional Court is a serious endeavour and very expensive. You would need to show an error in law to have a successful appeal. Appeals on wrong findings of fact are not grounds for appeal. This is set out in section 210 of the Residential Tenancies Act. The reason for this limitation is to encourage finality of decisions at the Board level. If you intend to appeal you have 30 days from the date of the Order to be appealed to deliver your Notice of Appeal.

      Hope that helps. If you file a T1 make sure you have your evidence ready and available for the hearing.

      Good luck

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  21. Hello Michael,

    So we have a tenant living in the basement, his father claims all of sudden after 13 months that he has a learning disability and we have to direct all contact to him. Now there was never a claim by the father or proof that he is the power of attorney of our tenant so do we have to reply to his text messages as he has been constantly harassing us.

    As we believed that we are only entitled to respond the the tenant himself and ignoring his father, his father is now threatening report us to CRA because we are receiving cash payment. The fact is is we did reported our rental income to CRA just not aware that we need to provide a recepit.

    Is there any case against us in this situation?

    Thank you for your time! All information is greatly appreciated.

    ReplyDelete
    Replies
    1. Hi: I presume that your basement tenant is over the age of 16? In Ontario, a person over the age of 16 is entitled to rent a residential unit without discrimination because of age. Every person over the age of majority for renting an apartment is presumptively competent to manage their own affairs. As you have lawfully contracted with your basement tenant, that tenant has a right to privacy and is entitled to expect that you do not transmit his private information to the world--including to his father.

      It seems to me that you should ask your tenant about the repeated contacts from his father. The tenant may direct you in writing to cooperate with the father and disclose information or he may choose not to do so. The choice to authorize disclosure to a third person will be the decision of the tenant in the basement.

      If your basement tenant is incompetent or incapable of making decisions for himself (personal care or with respect to his financial affairs) there will be a valid power of attorney or a Court order of some kind appointing someone in this capacity. The father's statement that his son has a learning disability is hardly enough to give him any rights whatsoever.

      The father's behaviour is atrocious and utterly unacceptable. The threats are disturbing and he is clearly trying to blackmail you based on his assumption that you are not declaring the rental income to CRA. HIs nonsense is worth reporting to the police and asking the police to speak with him and require him to never speak with you again.

      The issue of not providing a receipt is not significant. If the tenant wishes to have a receipt you are required to provide him with one. Nothing turns on whether you gave a receipt at the time of the payment or not. It is perfectly acceptable to receive rent in cash--though I do recommend providing a receipt at the time of receiving the rent and if the tenant is willing, get them to countersign your copy of the receipt (i.e. use a receipt book with a carbon copy--available in any stationary store).

      Hope that helps

      Good luck

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  22. Hi. I'm renting a room in a house. Moved in and paid rent for the month, Nov 1st. Did not sign a lease. Got a receipt though. Generic receipt but it's pretty obvious that it's a rent receipt. After noticing a few things about the room and house, I tried to negotiate a better deal for next month. She didn't like that... thought it was rude I guess. She then said she doesn't want me living here anymore. Said she wants me out as soon as possible and she can have me evicted because the receipt is too vague and I didn't sign a lease yet. She did offer to give me a partial refund based on the number of days left in the month. Can she do this? Even though I paid rent for the whole month, can she force me out before the end? It's very hard to find a place on such short notice and especially in the middle of the month.

    ReplyDelete
    Replies
    1. Hi Rogan: The first thing to figure out is whether you are covered by the Residential Tenancies Act (RTA) or not. The "rights" that you typically hear about in Ontario are the rights that come from the Residential Tenancies Act. If you are covered by the RTA the things you describe would not be legal. Under the RTA (and as an RTA tenant), you have security of tenure. Once you are covered by the RTA your rights can not be taken away without a hearing in front of the Ontario Landlord and Tenant Board. Hence, the things you are describing are not legal if you are covered by the RTA.

      It is unclear from your question whether you are covered by the RTA. I have my doubts because of your statement that you are "renting a room in a house". If you are living in a room in a house with the landlord and you are sharing a kitchen and/or bathroom with the landlord then you would not be covered by the RTA. There are other exemptions as well which need to be considered.

      If you are not covered by the RTA this does not automatically mean that what the landlord is doing is okay or legal. You still have a contract with the landlord and that contract/licence still comes with rights. If the landlord is terribly unreasonable or breaches your agreement with her without just cause then you could sue her for damages. Of course, the lawsuit process is difficult and time consuming and expensive---so there is a question about whether it is practical--and this usually depends on how unreasonable the "landlord" has been.

      If you are RTA covered consider taking a look at the Landlord and Tenant Board website for information. Additionally, if you are RTA covered you could complain to the Ministry of Housing Investigations branch about the threat of illegal eviction and they may contact your landlord to warn her that her actions are not legal.

      Good luck to you.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  23. Hi Michael. No, the landlord does not live here. She rents out all the rooms in the house to other people. We all share bathroom, living room and kitchen. would that make a difference?

    ReplyDelete
    Replies
    1. HI Rogan: The difference is quite significant. It is the difference between being covered by the Residential Tenancies Act or not. Rooming houses are covered by the RTA--even illegal rooming houses. Nothing in your comment/question suggests the applicability of any other exemptions so I think you are likely covered by the RTA. The other exemptions are in section 5, 6, 7 of the RTA--they include things like hotels, guest houses, agricultural premises, work associated housing, travelling public, school housing, correctional housing, etc.. You may want to take a look at section 5 to see if it captures your housing situation. Just google "Residential Tenancies Act Canlii" and take a look at the sections. However, based on what you've said here I don't think there are any exemptions that apply to you.

      What this means is that you are now on a month to month tenancy. You did not have to sign a lease. A lease in Ontario is oral, written, or implied. Any of the three forms of a lease are legally valid. The receipt may be vague but she gave you possession of a room and your evidence is that you have paid. It would be very strange for a landlord to give a tenant possession without getting some payment. You are more likely to be believed that the receipt represents your rent payment than her outright denial of ever being paid by you. Your lease is month to month meaning it renews on a monthly basis whether the landlord wants it to or not. Your lease may only be terminate on the grounds provided for in the RTA. The term ending is not grounds for terminating the lease---like I said, it continues automatically. If your landlord wants to end your lease then she needs to serve you with a Notice of Termination and she needs to apply to the Ontario Landlord and Tenant Board for an eviction order. You can fight that application.

      So--the significant difference between RTA covered and not RTA covered rental accommodation is the degree of protection that you have. As you can see, being RTA covered gives you a lot more protection and rights. Hence my focus on the question of whether you are likely RTA covered or not.

      Hope that helps

      Good luck to you

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  24. Hello Michael,

    The landlord is refusing to provide receipts which I understand from your article is illegal. He has also been refusing to replace something in the house that is malfunctional. We suspect the reason is he has not declared the house as a rental property. He and his family still receive mail at this address. My question is are we still covered by the RTA in this case? Can he still prove we are tenants and can we still prove he is a landlord? Thank you.

    ReplyDelete
    Replies
    1. Hi Eloise: There isn't really a process for declaring a house to be a rental property. What you may be thinking is that the landlord has not declared the rental income on his taxes. There isn't really a way for you to know that. If he hasn't, that isn't your problem and it does not affect whether you are a tenant or not. You are a tenant whether he declares the income or not.

      You are definitely entitled to rent receipts. I presume you pay be cheque? (A cancelled cheque is not a rent receipt). If necessary you can apply to the Board for an order requiring the landlord to provide receipts. Seems like an extreme thing to have to do but given you have a maintenance issue you may wish to file a combined application (a T2 and T6 together). This will get you the action you need and the Order will by its existence answer your question as to whether you are an RTA covered tenant or not.

      Good luck

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  25. Hello Michael,

    I have read a lot of your responses to questions. Thank you for being so helpful to everyone here!

    I have a tenant who has given me just over a month's notice of moving out. I let her know that our rental agreement and Ontario law states a minimum of 60 days written notice needs to be given. I told her that if she needs to leave that is ok, but she would still need to pay me for rent for December. I know that the I can take her to small claims court, but that will end up costing close to the amount that she owes. What do you suggest I do?

    ReplyDelete
    Replies
    1. Hi: While the tenant is required to give you a minimum of 60 days notice to the end of term the law provides that when the notice is short that the rent obligation is capped at the first lawful termination date. If your tenant, as yours is, leaves early with short or improper notice you have an obligation to minimize your damages and re-rent the premises. This is called mitigation and is a legal requirement imposed on you. If you fail to try to mitigate or your efforts are deemed lacking the tenant would have that as a defence in any claim that you advance.

      Presuming you show serious efforts at mitigation and simply are unable to re-rent the premises within time then you may indeed sue the tenant for the short notice. Of course, the costs of doing so, the time involved, and the risks of being sued back by the tenant for lack of maintenance, repairs, things that weren't working, speaks against bothering with such a claim. Often enough, the amount of money you are suing for simply isn't worth the hassle--especially given that even after winning a judgment you are not guaranteed to get paid. The burden--and cost-- of enforcing the judgment falls to you if the tenant does not voluntarily pay. Also, you should note that some tenants will be judgment proof if their income is excluded from execution (i.e. ODSP, Ontario Works), or effectively judgment proof if their income is being garnished by a higher priority debt like child support.

      That being said, you can gain a strategic advantage if you file an L9 application against the tenant for non-payment of rent--presuming your facts work that way. Presumably you have a last month's rent (LMR) on deposit that the tenant wishes to apply to the last month that she is living there--but which is not the technically correct last month (i.e. she wants to apply the LMR to November). Do not apply the LMR to November because pursuant to a lawful notice of termination the LMR is applied to December. That means your tenant is in rent arrears right now. Apply to the Landlord and Tenant Board using a Form L9--this is basically like suing the tenant. You can not get an eviction order by using the L9 (nor can you ever use the rent arrears covered by the order issued pursuant to the L9 for a termination for non-payment of rent application), however, you can get a judgment for the rent arrears. This judgment is enforceable through the Small Claims Court. It is a "nicer" order because it is much faster and cheaper to get.

      Note that the L9 route is only available if the tenant is currently in arrears of rent. If she has paid you for November and there is no LMR on deposit then this won't work. If she continues to live in the unit into December for a few days and does not pay rent then you can immediately apply to the Board on the L9. The trick with the Landlord and Tenant Board is that you may only apply if the tenant is in possession of the rental unit. As soon as she moves out your only legal route is the Superior Court (which includes the Small Claims Court).

      Good luck

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  26. Michael,

    I moved out off an apt. which was a month to month lease, gave my landlord a notice which he was fine with. Now after having moved out an now tax season is here, I am needing receipts for filing my taxes. So I have e-mailed him requesting them, he got back to me and stated that he will have to adjust the receipts for supposed damage that was done to the unit, then send me the receipts. Is this legal ? I should also state that when I moved into the unit there was never no agreement in regards to last months rent or a damage deposit requested only that I would have to pay my fixed rent amount each an every month, which I did.

    ReplyDelete
    Replies
    1. Hi: What an odd thing for the landlord to want to do. Short answer is that it isn't legal and the landlord can't just call your rent money whatever he would like.. Depending on the timing of your termination (i.e. time limit) you can apply to the Board to get the receipts you need.

      Good luck

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
    2. hi Michael, I rent only a bedroom in a house, the bathroom is shared they provide the toilet paper, cleaning etc. there is a common area with a tv I can use, and I can use the laundry room. do they have to provide me with a receipt for rent even its just a bedroom. thanks

      Delete
    3. Hi: The Residential Tenancies Act (RTA) will not apply to your situation if you are sharing a kitchen and/or bathroom with the landlord/owner. The legal requirement to provide a receipt for rent is contained in the RTA. Because the RTA likely does not apply to your situation I am unaware of any law/statute that would require your landlord to provide you with a receipt. Your relationship is a commercial relationship and certainly it is reasonable to expect a receipt. Unfortunately, if a receipt is not provided on request I am unaware of the legal basis to force the owner to provide you with a receipt.

      Good luck

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  27. Hi question is im renting a room but my landlord said they cant give me reciept bec. Their house is not supposed for renting. Can I still get reciept?

    ReplyDelete
    Replies
    1. Joseph: You are absolutely 100% entitled to a rent receipt. The Landlords reason is not a legal reason to refuse a receipt.

      Michael Thiele
      www.ottawalawyers.com

      Delete
    2. Must a landlord give a receipt at the exact moment you pay your rent by cheque or make you wait until to see if the cheque is good? Same with pre-authorized automatic withdrawals? Can you change from pre-authorized withdrawals to pay by cheque at anytime whether in a lease or not. Thank-you.

      Delete
    3. Hi: The Residential Tenancies Act does not specify the exact timing of a receipt being delivered. I do think a reasonable legal interpretation is that if a receipt is requested that it must be provided as soon as possible. A typical business practice is to provide a receipt at the time of the transaction and I don't see why that wouldn't be required in a landlord and tenant context. This is especially true the tenant has a history of wanting a receipt and the landlord knows that the tenant will want a receipt when paying the rent.

      There will be exceptions of course and context is everything. If the tenant approaches the landlord at a time when rent is not normally paid it probably isn't reasonable to expect the landlord to have a receipt book handy. In these instances I think it would be reasonable for the landlord to provide a receipt when he or she is back in the office. I make this point for the purpose of saying that I don't think the landlord is automatically in breach of the RTA if a receipt isn't provided immediately (depending on context).

      I would also say that a tenant can reasonably refuse to pay rent if the landlord is not in a position to immediately provide a receipt. This will be especially the case if rent is being paid in cash. Note also, that the RTA doesn't waive the requirement to provide a receipt if none is requested at time of payment. Tenant's may indeed ask for rent receipts well after having paid rent and the obligation to provide one continues. This is especially common at tax time when tenants realize that they can use the receipt for tax purposes.

      As for pre-authorized withdrawals and "changing" the manner of payment. The short answer is "yes", you can change. The landlord can't require automatic pre-authorized payments and even if you have agreed to pay that way due to convenience you may indeed change your mind and pay a different way.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  28. I have e-mailed and requested receipts and am being ignored. How do I file for the receipts with the tenancy board? There are no options on their list of forms for this. Thanks.

    ReplyDelete
    Replies
    1. Hi: You can use the T2 Form. The landlord is breaching section 109 of the RTA which requires him to produce a receipt. You could also complain to the Rental Housing Enforcement Unit of the Ministry of Housing. The failure to produce a receipt is something that the landlord can be charged for as it is a contravention set out in section 234 of the RTA. You can search Rental Housing Enforcement Unit and you'll find it in the search results easily. The complaint process is set out there and this should get you some action.

      Good luck

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  29. Hello,

    I paid last months rent with a rental application on October 19th, with the intent to move into the unit December 1st.
    Three business days after I e-transferred last months rent, a circumstance came up and I was unable to move in. I notified the rental agent with this news within the 3 days of the application.
    The application states my last months rent is nonrefundable. So the landloard is not giving me back my last months rent. Are they able to do this?

    Some points:

    -unit is currently occupied until dec.1
    -did not get a reciept until a week after deposit, date on the reciept is for today, not the day I made the payment. No signature of landlord.
    -rental agent told me that I should submit my application as soon as possible because they have multiple inquires for the unit.
    - did not receive the lease until I gave last months rent with the application.

    ReplyDelete
    Replies
    1. HI Shantel:

      The short answer is that you are very likely entitled to a return of the rent deposit. There are several legal reasons why this is the case and perhaps there are more depending on any additional facts that are not in your question. Firstly, a landlord may never make a deposit non-refundable. It is illegal to "forfeit" a deposit or any other such characterizations. It can't legally be an application fee or anything of the sort. A deposit is only to be use for rent as it comes due and for the last month's rent. Just on the wording on the application you would, in my view, win. Further, even if the deposit was held for the lawful purpose the landlord has a duty to mitigate its loss and has to re-rent. If the unit is re-rented for when your tenancy was to start then the landlord has lost nothing. The landlord is not permitted to double dip and keep your money while also getting rent from a new tenant.

      In your situation, I think the problematic wording in the application is enough to Order the refund regardless of whether the landlord re-rents or not. There is caselaw on point--but I imagine it is a legal issue that you might have to argue (maybe get some help from duty counsel at the Board if you file an application for the refund).

      best of luck (let me know how it goes!)

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  30. my tenant would like a receipt for the last few months. but she paid for the last month's rent when she initially moved in. do i include the last month's rent in the receipt?

    ReplyDelete
    Replies
    1. You should receipt the amounts that you received. It is worth it to itemize the receipt to show what months the payments were for. For the last month's rent simply indicate that it is a last month's rent deposit.

      Delete
  31. Hi
    My landlord said I don't need rent receipts because it was a cash/monthly for rent agreement and no taxes were paid
    Can I claim the rent paid on my income tax?

    ReplyDelete
    Replies
    1. Hi: When no receipts are offered and you're paying in cash you may rightfully have suspicions about what your landlord is doing with this income. I would make sure, in your situation, to get the landlord to acknowledge that rent is all paid up. Send him a text, or something that he responds to in which he acknowledges paid up rent. Unfortunately, I've seen situations where tenants who pay in cash are ordered to pay rent again because they can't prove payment and the landlord refuses to acknowledge payment.

      Once you have confirmation from the landlord that rent is paid then you may demand a rent receipt. You can start paying by money Order or cheque as well. You have an absolute right to a receipt and the landlord's statement to you is nonsense.

      Whether you can use the receipt for income tax purposes or not is something you should discuss with your tax preparer.

      Best of luck

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  32. Hi Michael

    I lived in an apartment four years back and somehow misplaced the rent reciepts. I requested tge building supervisor to provide me a copy and I am willing to pay as well however initially he refused to and now he is charging me a ridiculous amount. Please advise what should I do. I need it gor tax filing purposes.

    ReplyDelete
    Replies
    1. Hi: On the plain wording of section 109(2) [see the article above], it would seem that you are out of luck. If you have been out of possession for 4 years then your demand now for rent receipts finds no support in the law. The obligation to provide rent receipts free of charge (in section 109(1)) does not apply where you have been out of possession for more than 1 year and have failed to make the demand within that time. I am unaware of any other statute or common law rule that requires a landlord to provide a receipt in the circumstances you describe.

      Michael K.E. Thiele
      www.ottawalawyers.com

      Delete
  33. Hi Michael,
    I have 3 tenants who occupy one of my properties in Ottawa. Today, one of them requested rent receipts to demonstrate that she pays rent. Last year, the cheques were written by one of the tenant's father as he co-signed the lease. This year, this tenant is paying the entire amount electronically. How can I provide her with a receipt when I know that all 3 are putting the money together to pay rent? What if the other 2 want receipts, too? Thanks

    ReplyDelete
    Replies
    1. Hi: I think you are focusing to much on who is paying versus what is being paid for. The payment you receive is for the rent on the rental unit pursuant to a lease. The names on the lease are the three tenants. Therefore, regardless who is doing the paying, the payment is for the rent obligation of the three tenants under a single lease, and therefore your receipt should be made out to the names of the three tenants with the amount received. If they individually need receipts then they can make a photocopy of the receipt and claim their proportionate share of that receipt (as they decide). This is not your problem. If they want another copy of the receipt from you, and you are inclined to provide one, you can make a copy and write "duplicate" on the receipt.

      Hope that assists.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  34. Can a current tenant ask for receipt back date 3 years? Do the landlord need to comply?

    ReplyDelete
    Replies
    1. Hi: The Residential Tenancies Act is not really helpful in answering this question. Section 109 (2) gives us a one year time limit for former tenants to request receipts after the tenancy ends but that is the extent of limiting the right to a receipt. Even section 109(2) is unclear about how many years of receipts back the tenant can make the request for. It might be that the a former tenant could make a request for 20 years of receipts (presuming a 20 year tenancy)--so long as the request is made within one year of the tenancy ending.

      That the right to request receipts and the obligation to provide free receipts for more than one year (i.e. the 3 years you have been asked for) appears to be caught in section 109(1)--where the obligation to provide a receipt is described and it says a landlord must provide the receipt for the "payment of any rent" leaving open a multi-year interpretation of this section. Some case law would be very handy here to see if the matter has been judicially considered but my quick look reveals no case on point.

      If providing a receipt for the rent is easy---i.e. printing off a rent ledger that is in a computer--it is probably just easier to comply and clearly meet the obligation and avoid a potential application or charge under the Provincial Offences Act. However, I imagine that the multi-year request might be problematic if your records are not readily accessible and everything is paper based (no computer). While the hardship of producing the receipt for multi-years may be real I don't think that this would absolve a landlord of the obligation to produce the receipts requested. Certainly, if you are asked for the last three years but can only easily produce the last year or two--then you should produce what you can. This is the law.

      What could happen if you don't produce the receipts? The caselaw I did see reveals tenants seeking a rent abatement on application for the failure to produce receipts. It is a "substantial interference" argument that they make. I didn't see anything for more than one year back from the date of application--which is important because there is a limitation in the RTA of one year on tenant applications. Meaning, the failure to provide a receipt for a period that is back further than one year may not be compensable (at least that is an argument). Alternatively, the tenant might argue that the breach only occurs at the time of the request and therefore the one year runs from the date of the refusal to provide the receipts on the tenants request.

      In short, I don't have a clear answer to your question. The RTA is vague on the multi-year request--though I think it leans towards having to provide multi-year receipts upon request.

      Good luck

      Michael K.E. Thiele
      www.ottawalawyers.com

      Delete
  35. I payed last and first months rent in October for a total of 1000$ but my receipt only states I paid 500$ for that month and my landlord refuses to put 1000$ as the other 500$ belongs to the last month

    ReplyDelete
    Replies
    1. Hi: You are entitled to a receipt for all sums paid even a last month's rent deposit. If your landlord is concerned about it looking like you overpaid the rent for a particular month he could note on the receipt that you paid a last month's rent deposit of $500.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  36. I rent a house from a company then share it with my friends. Can I give the receipt to my friends then they can claim the rent paid for their income tax?
    Thank you.

    ReplyDelete
    Replies
    1. Hi: This is a question for your accountant or tax preparer. At first blush your question might sound a little shady but I think I understand that what you are trying to do is allow each roommate to claim their share of what they paid to rent. Basically, you want to divide up the receipt to reflect what each person paid in rent. The mechanics of how you do that so that it satisfies Canada Revenue Agency is something I don't know but I imagine there must be a way. Speak with your tax preparer/accountant.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  37. Hi, I rented a house in Ottawa for three years (2013-2016) and left at the end of the agreement. I did not ask for, or receive, rent receipts. CRA is now asking for my rent receipts for this time frame. The landlord is telling me they aren't obligated to give the rent receipts to me. Is this right?

    ReplyDelete
    Replies
    1. Hi: Take a look up a couple of comments to February 2, 2019--where a landlord is asking if they need to provide 3 years of receipts to a current tenant. The information I set out there is helpful to answer your question. Because you are a former tenant there is the time limit. Here is the law on receipts (see 109(2)--applies to former tenants):

      Receipt for payment
      109 (1) A landlord shall provide free of charge to a tenant or former tenant, on request, a receipt for the payment of any rent, rent deposit, arrears of rent or any other amount paid to the landlord. 2006, c. 17, s. 109 (1).

      Former tenant
      (2) Subsection (1) applies to a request by a former tenant only if the request is made within 12 months after the tenancy terminated. 2006, c. 17, s. 109 (2).


      Does this mean that the landlord can simply refuse? That certainly is an interpretation--though I think it is a dangerous one. Perhaps you can see if CRA will contact the landlord--provide his details, if you have cancelled cheques, etransfers--i.e. the proof of payment to CRA they might write a letter to the landlord asking why he is refusing to provide receipts. The answer "legally I don't have to" might not impress CRA.

      Good luck

      Michael K.E. Thiele
      www.ottawalawyers.com

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  38. Hi, I need a little insight on what to do here, from Jan 1- Dec 31, 2018, my ex and I lived as common law. We shared rent split 3 ways I always paid in cash. Her mother is named on the lease and they are refusing to give me a receipt for the share I paid. What recourse do I have here.

    ReplyDelete
    Replies
    1. Hi: Unfortunately, I can only confirm for you that the Residential Tenancies Act will not help you and their is no application the Landlord and Tenant Board that will get you the receipt you are looking for. I presume of course that you are looking for a receipt for income tax or perhaps OW or ODSP benefits. For the tax issue speak with your tax preparer and see if there are any other solutions. For OW or ODSP benefits explain to them the situation and see if they can accept a declaration or something other than a receipt from you.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  39. Hi Michael, I rent out my basement last year at Richmond Hill to a family with 3 kids, they destroyed my new renovated basement and I complained in small claim court but mediator was not helpful there so I did not follow it up. So tenant ran away without paying for damages did within one year. I gave tenant receipt last year, till last taxing time but tenant again now sending email asking receipt give me time. I really don't want to give him receipt for damages he made to my property and I had to spend so much more to repair it. He can use copy of contract and bank statement to show paid for rent by cheque why receipt is necessary here. Can I reject giving him receipt.

    ReplyDelete
    Replies
    1. Hi:

      I can't offer you the answer you are looking for--even though I really want to. The applicable section is s. 109 RTA (quoted in the article). Section 109 doesn't say that you are excused from having to provide a receipt if the tenant destroyed your property and has failed to pay for it (even though it might be nice if it did). There are no statutory excuses from providing the receipt to a former tenant--except for the passage of time.

      That being said, I suppose you could look at this from the perspective of what is the consequence of failing to provide the receipt as required by section 109. Perhaps that is something you might not find too troubling.

      Good luck
      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  40. Hello Michael.. My landlord has threatened me that if I claim the rent on my taxes he will increase my rent by 100 $ and whether I claim or not, he wants a copy of my notice of assessment as a proof. He argued that he allowed me to rent his property only for the reason that I wont claim my rent.. I am a recent widow with 2 kids and no where to go. Can you please advice if the LL can threaten tenant like this and what should the tenant do as I really cant afford to move anywhere else

    ReplyDelete
    Replies
    1. Hi: There is nothing legal about anything that the landlord is saying. 1) He can not legally raise the rent by $100---regardless of the "deal" he claims you have. 2) he has absolutely no legal right receive a copy of your Notice of Assessment. The landlord's position that you don't claim the rent you've paid, on your taxes, is none of his business (even if he is not reporting the rent you've paid as income--which is likely why he cares).

      You next question about what the tenant "should do" is more difficult. The threats the landlord is making and his demands for your tax information could be the subject of an application to the Landlord and Tenant Board in Form T2. Presuming you can prove the facts you state in your question, you could get a rent abatement and an Order directing the landlord to stop his threats and behaviour. Further, you could report him to the Housing Enforcement Unit (see LTB website for contact details) and they may choose if the evidence supports it to lay charges against him. What he is doing, in making these threats is clearly illegal.

      That being said, should you take these steps? The answer to this question has to come from you after you consider all of the circumstances. You can imagine that if you file an application that your relationship with the landlord will not improve. It could get worse. Or, it might get better if he realizes you won't be threatened by him. If the situation gets worse you might find yourself so unhappy that you have to find a place to move to. Is it better to mend fences, find a peace with the landlord so that for now, at least, you can live without stress with your kids? Is it possible to get your relationship with the landlord to a spot that is acceptable/tolerable?

      I don't know the answer to this but I imagine the answer is an important factor in deciding how to proceed. How much is claiming the rent on your taxes actually worth? What is the difference between a tax return claiming the rent and a tax return not claiming the rent? Knowing the exact financial impact of the decision to claim or not is something to consider as well. Hopefully your tax preparer can answer this question or if you're using tax software maybe you can run the scenario twice to see how it impacts you. Is the tax impact big enough that it is worth it to escalate the situation with the landlord?

      Good luck to you in figuring this out. From a legal perspective--you are on solid footing and the landlord has no grounds to demand what he is saying and asking for. I see nothing illegal in anything in your actions in what you've described.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
    2. Thank you so much for answering my fears. Your answers have given me some direction and as you say for now, I am going to have to make mends with the LL so I can buy some more time before I take any drastic steps. I really appreciate your guidance.

      Delete
  41. Hello Michael!

    First of all let me just say thank you for even caring about complete strangers enough to respond in a full and professional manner. Truly appreciated.

    My question is this: I currently rent off of my ex (sons father) and have been since November.2016.
    Things are going fine with us regarding rent payment and other arrangements.
    My rent is 800/m which is paid through the utilities(if utilities are 500 that month I pay him 300 to make up for the rest of the rent) because I'm on social assistance.
    Well fast forward to 2018 we both got letters from CRA saying they want proof that we arent together in a common law relation.
    My ex did not change his address to his parents because he said he eventually would be back here and didnt wsnt the hassle.
    Also, he didnt claim ANY of my rent and has already promised to do a tax adjustment to correct it and accept any fines or penalties.
    After trying to get the proper paperwork together for myself (all the utilities are in his name I never switched them to mine) I got a letter back saying it's not enough proof and they want the rent receipts and any other rental agreements as well as 2 letters from doctor or dentist etc. Well, my doc and dentist refused, as did the only other few options on the list.
    And to top it off I got off the phone with CRA today and the lady realized that the CRA asked for my rent receipts back in August.2018(sent a letter) and I never received that letter and therefore did not get those to them in a timely manner.
    So my question is this, if I submit the receipts and a copy of our rental agreement (which includes our visitation and support arrangement) would that plus my social assistance stubs (showing that I only claim myself and my 2 kids. My ex does not claim any of us on his taxes)
    Be enough to sort out this issue and not be penalized?
    I'm worried sick. Losing sleep over this.

    Also please share the template for appropriate rental receipt as I could not find it here :(
    Thank you very kindly.

    ReplyDelete
    Replies
    1. Hi: I'm sorry for the headache you're having with CRA. Unfortunately, there isn't much that I can offer to help solve that problem(s). This blog is about landlord and tenant issues and while your problem with CRA arises out of a landlord and tenant relationship the Residential Tenancies Act is not going to be of much help to you. If you are unable to this yourself I imagine you will need the help of an accountant, tax preparer, or someone who is used to interacting with CRA. There are tax lawyers as well but I imagine this issue isn't something they would normally deal with. I am not able to help you with CRA and whether CRA will accept something or waive penalties, etc., is not within my wheelhouse of knowledge.

      Good luck
      Michael Thiele
      www.ottawalawyers.com

      Delete
  42. Michael, tenants these days are very demanding and unfortunately law back up more tenants than landlord, I really wish keep my house empty rather than renting it out, last year a family from Cameron rented my house and ruined it and annoyed me and other neighbours a lot during one year rent. I am happy they are gone.

    ReplyDelete
    Replies
    1. Hi: Yes, there are good tenants and bad tenants. When you only have a few rental units your risk of suffering a great loss is higher because one bad tenant can destroy your only income generating asset and stop your cash flow. Luck is certainly part of renting but so are good background and credit checks. Fortunately, you are not required to rent your property and the good news is that you have it back. Make sure that you bring all of your repair costs and receipts to the intention of your accountant.

      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  43. Hi Michael,
    A condition of my entering into my lease agreement with my landlord was that I would not report my rent on my taxes (my options were very limited). As such, my landlord refused to provide me with a copy of the lease agreement and has never given me rent receipts. What is your advice? I want to report it on my taxes because I need the money and don't want to help them defraud the government. If I report it, can they force me to leave? Also is it even worth reporting as I don't have the necessary evidence to corroborate it? Would appreciate any advice you can give.
    Anna

    ReplyDelete
    Replies
    1. Hi Anna:

      Wow. There are conditions in this lease that are illegal. The Residential Tenancies Act (s. 4) makes those conditions void. They are not enforceable. Those void clauses do not make the entire lease void. You still have a tenancy. You can not be legally evicted for refusing to honour these void clauses. Of course, you may end up making your landlord quite angry and he may not treat you very respectfully. Nevertheless, you have security of tenure and the law supports you.

      In passing the Residential Tenancies Act into law, the legislature recognized that the legal relationship between landlord and tenant is not equal. The landlord is presumed to have more power, more negotiating authority. Tenants are more likely to be desperate, more likely to agree to conditions that they wouldn't agree to but for their difficult circumstances. The possibility of tenants or prospective tenants being taken advantage of was contemplated by the Legislature and that is why the law makes void certain lease clauses that are inconsistent with the RTA.

      Your landlord took advantage of your vulnerability and got you to agree to terms that contravene the RTA. These terms are void.

      You are entitled to receipts. You are entitled to report your rent on your taxes. You can file applications to the Landlord and Tenant Board to get Orders requiring the landlord to comply with the law.

      For the Canada Revenue Agency--I'm sorry, I can't advise you what they would accept or not and I can't say whether reporting the rent would make a difference or not. Speak with your tax preparer to get a sense of that.

      Good luck
      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  44. Hello Michael. Question. renters owe rent and damages. court date pending. Rental agreement was only signed by one of the common law renters. Anyway I may be able to prove both where renters and or hold both accountable?

    ReplyDelete
    Replies
    1. Hi: If by Court date you mean Landlord and Tenant Board hearing then he rental agreement poses a significant hurdle. While the written agreement itself does not foreclose the possibility of there being more than one tenant the written agreement is strong evidence of the parties' intention of who is the tenant and who is not. That being said, the LTB is not limited to the lease agreement. Look at the definition of tenant in the Residential Tenancies Act. You can see that the definition is fairly broad. It is possible to have other tenants, even where a lease names only one, if the facts support such a determination. Note that the Board is directed to disregard the outward form of transactions and to also not be limited to the documents--the Board is directed to do this is in section 202 RTA--meaning it is supposed to figure out what is actually going on. If your facts support multiple tenants as opposed to just the one who signed the lease then that is a possible finding. For instance, if the second person showed up well after the original lease was entered into and the first tenant and the second person contacted you to ask for the second person to be considered a tenant--then that would be strong evidence even though the lease only names one person. Conduct is also a way that a new person could become a tenant--by paying rent, by controlling the rental unit, by communication with you as tenant. There are no absolute yes to no rules to this--it is contextual.

      If you are actually going to Court and not the Landlord and Tenant Board then this will be a little more difficult. The legal theory of your case may need to be adjusted so that you have a relationship with the second person that does not rely on the leasing arrangement. Although, if the Court is willing, the legal structure of the RTA may be the basis to get a Judgment against the second person as well. How you would sue a person who appears to be a non-tenant in small claims court (or higher level) is beyond the scope of what I can answer here. It is possible though and I would suggest making a series of alternative arguments on the basis of the persons liability--even ultimately ending with a claim against the person as a vandal.

      Good luck
      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  45. Hi Michael, I have been living at this place for almost 4 months. My landlord never gave me any monthly rent receipt. I ask her for it because I leave in a week, she told me she will provide those in Feb of next year. So, I am making sure, do I have the right to ask for the receipts whenever I want?

    ReplyDelete
    Replies
    1. Hi:

      You have the right to a receipt upon payment. Rent receipts are not like T-slips, a receipt is required to be provided at the time of payment if requested.

      Michael Thiele

      Delete
  46. I lived in a motel, paying 350 a week.
    What do you think likely hood of getting receipts from them for that?

    ReplyDelete
    Replies
    1. Hi: I don't know why they wouldn't give you a receipt. If you've got some kind of cash deal no receipt thing going on then that is a separate matter. However, in the ordinary course of business you should be able to ask for and receive a receipt. Being in a motel and paying by the week raises the possibility that you are living RTA exempt--meaning the receipt obligation under the Residential Tenancies Act does not apply. Before going much further, have you asked for a receipt?

      Michael Thiele
      www.ottawalawyers.com

      Delete
  47. Hello! Thank you very much for being kind enough to answer all of us.

    My landlord refuses to provide me receipts for the past 7 months claiming we agreed to it so it doesn’t hurt her if I were ever to do my taxes but this conversation never happened and I would never agreed to that.

    Am I able to withhold rent if she is clearly not going to provide me receipts for the remaking months?

    ReplyDelete
    Replies
    1. Hi:

      Withholding rent is not recognized as appropriate under the RTA for this offence.

      You don't say whether you pay rent in cash or by cheque or other traceable method of payment. If you pay in an untraceable way (i.e. cash), I'd recommend getting confirmation from your landlord that your rent is up to date. Use whatever ruse you need to get that written confirmation.

      Once you have confirmation that your rent is up to date, and presuming that you are looking for a low effort solution, consider making a complaint to the Housing Enforcement Unit. You can find them by simply Googling the name. There is a complaint process and some guidelines on what to have ready when making a complaint on their website.

      The failure to provide a receipt is an Offence under the Residential Tenancies Act (s. 234(h)). Hence your landlord can be charged for failing to provide a receipt. With proof of rent being up to date, evidence of payment of rent, a copy of your lease (or notes of lease terms if not in writing--though the absence of a standard form lease (assuming a 7 month tenancy) is another problem altogether--see section 12.1 RTA), and written demands for receipt(s), the Housing Enforcement Unit can require your landlord to comply with the law or charge her.

      Try that. If it doesn't get the action or attention you were hoping for or you have the time to pursue this yourself, consider an application to the Landlord and Tenant Board (use Form T2).

      Good luck
      Michael K. E. Thiele
      www.ottawalawyers.com

      Delete
  48. Hi, I have a question. If I've requested a rent receipt and my landlord put both my name and my boyfriend's name on the receipt even though he is not on the lease and never paid rent. All the payments came from my account and he has no plans to claim anything. He has also moved out and we were never common law. My landlord is saying it is fraud to give me a receipt with just my name although I have lived in the same house for 2 years and the receipts have always solely been in my name.

    ReplyDelete
    Replies
    1. Well that's just ridiculous. I can't imagine where your landlord got this idea. Of course you are entitled to the receipt in your name alone. As the sole tenant the obligations are all yours. Your former boyfriend has no business being on the receipt. Question is what to do about it.
      Presumably you are using the receipt in your tax filing. I do think (but not certain--so check with your tax professional) that you can use the entire receipt and are not required to split the receipt with the other named person. If that is the case--perhaps it's fine to let it go. Make sure to tell the landlord that the boyfriend is gone and next receipt should be in your name alone. Technically that is more than what you need to do--but perhaps this is a case of just trying to get along with "stupid".
      Of course, if the wrong information is not innocuous and has an effect and the landlord's query and nosiness into your private life isn't something you feel you should have to explain (of course you shouldn't!) then you could file an application to the LTB. See Form T2 on the LTB website and file that seeking the relief you need. The insertion into your private life is arguably harassment and being put in a position to argue about your boyfriend's status is impermissibly intrusive--warranting a rent abatement (at least that's what could be argued).

      Good luck
      Michael Thiele
      www.ottawalawyers.com

      Delete

IMPORTANT NOTICE

Any answers provided are intended to reflect the Law of Ontario, Canada. The answers are not legal advice and no one should rely on the answers provided as legal advice. The answers are intended to be general information about Ontario Law and are the personal view of the author based on the limited facts provided to the author. The answers may not be legally accurate and may indeed be contrary to the law of Ontario. Answers and conclusions drawn may have been different if facts had been shared that have not been disclosed in the comment/question. This blog is intended to assist people in learning about Ontario Landlord and Tenant Law. However, if you have actual legal problems this blog should under no circumstances replace proper legal advice obtained by retaining a lawyer or licensed paralegal to advise you. Nothing in this blog, comments submitted or answers provided, gives rise to a solicitor and client relationship. Comments are published as submitted and commenters should be aware that if they identify themselves in a comment that their identity will become public upon the comment being published. Comments that have been published may be deleted upon request to the author.

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