In Gatoto v. 5GC Inc. (Ont CA, 2024) the Ontario Court of Appeal cites a provision of the RTA that requires landlords to provide past rent receipts to tenants, on request [RTA s.109]:
[5] Section 109 of the Residential Tenancies Act, 2006, S.O. 2006, c. 17, states that a landlord shall provide, on request, rent receipts to its tenant. In April or May of 2016 and again in August of 2016, the appellant requested rent receipts from the respondent. The respondent provided receipts for the years 2013, 2014, and 2015 on August 22, 2016. On September 6, 2016, the appellant advised the respondent that her income tax filings were not completed due to missing rent receipts that the respondent had not provided to her. She maintained that she needed the income tax information to apply for mortgage financing.
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