What is the case law on the importance of issuing proper receipts?

Canada (Federal), Canada

The following excerpt is from Tuar v. The Queen, 2010 TCC 236 (CanLII):

I subscribe to the remarks by Tardif J. of this Court in Plante v. The Queen, [1999] T.C.J. No. 51, on the importance of issuing appropriate receipts. Tardif J. stated at paragraphs 46-48 of his Judgment:

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