Rent Receipts in Ontario: Your Legal Obligations as a Landlord

Landlords in Ontario juggle a lot — screening tenants, maintaining properties, keeping accurate books, and staying compliant with the Residential Tenancies Act (RTA). One rule that sometimes gets overlooked is simple, yet important: when a tenant asks for a rent receipt, you must provide it, free of charge. Understanding what a valid receipt includes, when you must issue it, and how to handle common scenarios will keep you compliant, protect your records, and help avoid disputes.

What the law actually requires

Under section 109 of Ontario’s RTA, a landlord must provide a receipt to a tenant (or former tenant) on request, and you cannot charge a fee for it. This applies to rent, a rent deposit, arrears, or any other amount paid to you in relation to the tenancy. If the request comes from a former tenant, you are still obligated to provide receipts for payments made during their tenancy, so long as they request them within 12 months after the tenancy ended.

The obligation is not about format — the law does not require a particular template or paper vs. digital. What matters is that the document qualifies as a receipt with the minimum information set by regulation. In practice, a properly completed PDF or email can be sufficient if it contains all required elements.

The minimum information every Ontario rent receipt must include

Ontario Regulation 516/06 sets out the elements of a valid receipt. At a minimum, your receipt should clearly state:

• The rental unit address to which the receipt applies,
  
  

• The tenant’s name(s),
  
  

• The amount and date for each payment received, and a note indicating what the payment was for (e.g., monthly rent, last month’s rent deposit, arrears, parking, or another charge),
  
  

• The landlord’s name, and
  
  

• The signature of the landlord or authorised agent.
  
  

These requirements flow from section 9 of O. Reg. 516/06 under the RTA. Many industry summaries reproduce this list for landlords’ reference.

Receipts are free, and must be provided even for e-transfers

You cannot charge an “administration fee” for preparing receipts. The rule applies regardless of the payment method — cash, cheque, direct deposit, or e-transfer. If the tenant reasonably requests a receipt to confirm payment, you must provide it without charge.

Timing and former tenants

Current tenants can request receipts at any time during the tenancy. Former tenants retain the right to request receipts for 12 months following the end of the tenancy. If you receive a request within that window, you must comply. Landlord education resources and LTB materials consistently confirm this 12-month period.

What counts as “any other amount paid to the landlord”

Section 109 is intentionally broad. If a tenant pays you any amount related to the tenancy — for example, rent arrears, a lawful rent deposit (typically the last month’s rent in Ontario), parking, or another permitted charge — a receipt must be issued on request. This broad language appears directly in the statute.

Digital vs. paper: practical compliance

Because the law focuses on content, not medium, landlords commonly issue receipts by email as a dated PDF on letterhead, signed (digital signatures are acceptable for most business records), and saved to the tenant’s file. So long as your receipt includes the mandatory elements, email delivery is generally acceptable. If a tenant prefers paper, providing a printed copy is a low-effort way to avoid friction. (Again, the statute and regulation define the contents; they do not mandate the format.)

Annual summaries and year-end tax time

Ontario’s RTA does not require an annual “rent statement” for tax purposes. Your legal obligation is to provide receipts upon request. That said, many landlords provide a tidy, year-to-date summary to reduce back-and-forth at tax time. It is a best practice, not a legal requirement. The legal obligation remains the same: provide receipts, free of charge, when asked.

If a landlord refuses: what tenants can do (and why this matters to you)

From a compliance perspective, it helps to know the remedy landscape. Tenants who believe their rights have been breached can file a T2: Application About Tenant Rights with the Landlord and Tenant Board (LTB). While rent-receipt disputes are often resolved informally once the law is cited, the LTB’s Tenant Rights guidance confirms the general pathway to seek orders where a landlord fails to comply with obligations under the Act. Keeping your receipts practice consistent avoids unnecessary applications, hearing time, and potential orders.

Practical tips that make receipts painless

A few operational habits will keep you compliant and organised:

Standardise your template. Create a simple template with the mandatory fields (address, tenant names, payment date and amount with purpose, landlord name, signature). Save it as a reusable file so any staff member can complete it correctly.

Record the purpose of each payment. For example, “Rent for October 2025,” or “$250 toward arrears for July 2025.” This mirrors the regulation’s requirement to specify what the payment covered. 

Date every receipt, sign it, and keep a copy. A dated, signed receipt that you store in your records (digital is fine) protects both parties if questions arise later.

Respond promptly to former tenants. Keep archived files for at least 12 months after move-out so you can satisfy requests without scrambling.

The bottom line for Ontario landlords

In Ontario, rent receipts are straightforward: issue them on request, for free, and ensure they contain the mandatory details under O. Reg. 516/06. Providing clear, consistent receipts — whether monthly or on demand — reduces disputes, supports good bookkeeping, and demonstrates professionalism that tenants, lenders, and accountants appreciate. When in doubt, check the statutory rule (RTA s.109) and the regulation’s checklist for what a valid receipt must include.

If you are a landlord thinking about expanding your portfolio, repositioning a rental, or selling an investment property, connect with The Johnson Team. Led by Jeff and Liz Johnson, our top-performing Toronto real estate team is known for rigorous market knowledge, creative marketing, and hands-on service that puts your goals first. Whether you need a data-driven pricing strategy, neighbourhood-level insights, or negotiation that protects your bottom line, we are here to help — for both buying and selling. Contact The Johnson Team to start working with an agent right away.