Earlier in december, a Toronto landlord was fined $300.00(1) for “failing to issue a rent receipt to a tenant upon request.”
Indeed, the tenant asked for a rent receipt. But the owner did not hand it over, therefore
not having complied with the Residential Tenancies Act, which requires the landlord to give a tenant a receipt for rent free of charge upon request.
In Quebec too, the owner must issue a receipt.
If you have any questions, you can contact the legal department.