Ontario rent receipts: the rules, and a free template
Under Ontario's Residential Tenancies Act (s. 109), a landlord must give a tenant a receipt for rent, a rent deposit or any other charge if the tenant asks, and can't charge for it. Here's what that means in practice.
Why tenants ask for receipts
- Ontario Trillium Benefit / Ontario energy and property tax credit (OEPTC): tenants report the rent they paid for their principal residence, and the CRA can ask for proof. A yearly rent statement saves you a lot of one-off requests.
- Proof of address and rental history for a future landlord.
- Cash payments: a receipt protects both of you.
What to put on a rent receipt
- Receipt number and date
- Tenant name(s) and the rental unit address
- Amount received and the period it covers (e.g. "Rent for November 2026")
- What it was for: rent, rent deposit, key deposit, parking, other
- Payment method (cash, e-transfer, cheque)
- Any balance still owing
- Landlord name, signature and contact address
Receipts are your evidence, too
If you ever file at the LTB (for example an L1 for arrears, or an N8 for persistent late payment, now defined as more than 7 days late, 3+ times in 6 months), a numbered receipt log and a rent ledger that match are the simplest proof you can bring. For arrears applications filed on or after Sept 21, 2026, tenants who want to raise other issues must pay you half the arrears before the hearing, so give a receipt for that payment as well.
Does this apply if I rent a room in my own home?
If your renter shares your kitchen or bathroom and you live there, the RTA usually doesn't apply (see why), so s. 109 may not technically apply. Your tenant may still need proof of rent for the OEPTC, though, and giving receipts is good practice either way.
Official sources
- LTB: A Guide to the Residential Tenancies Act
- Residential Tenancies Act, 2006 (ontario.ca/laws)
- CRA: Ontario energy and property tax credit, questions and answers
- Tribunals Ontario: Legislative changes at the LTB effective September 21, 2026
Not legal advice. This site is general information written by a small Ontario landlord, based on official Ontario and Tribunals Ontario sources as of October 22, 2026. Laws and LTB forms change; check the linked official source before you act, and talk to a lawyer or licensed paralegal (or call the LTB at 1-888-332-3234) about your situation. Not affiliated with the Government of Ontario, Tribunals Ontario or the Landlord and Tenant Board. Full disclaimer.