RECEIPTS
Policy
on Receipts
Background
Ontario Regulation
544/94 as amended to 474/99 s. 10, requires that a financial
record be kept for each client. The financial record must
include a copy or record of the receipt issued for payment
of the services provided. This policy provides guidance
to members regarding what information must be placed on
the receipt when they are issued. The information on the
receipt may be used by insurance carriers and/or Canada
Revenue Agency for taxation purposes and must be an accurate
reflection of the service or product provided, the payee,
the provider and the fee received.
Policy
Receipts are
a record of a financial transaction and are to be provided
at the time the service or product is purchased. Receipts
provided for massage therapy services may only be issued
for those services that fall within the scope of practice
and must be signed by the massage therapist who performed
the service. The date of the financial transaction, the
description of the service, duration of treatment and the
name of the payee must appear on the receipt. Receipts issued
for massage therapy treatment also require that the name
of the therapist is printed or stamped on the receipt along
with the massage therapist’s registration number and signature.
When issuing
a receipt for a massage therapy appointment the receipt
must have the date of the appointment, the name of the client,
the amount of the transaction and the name, signature and
registration number of the massage therapist. If the massage
therapist collects GST, their GST number must also appear
on the receipt. The description of service must read “Massage
Therapy Treatment”.
For products
and services that are outside of the massage therapy scope
of practice, the receipt must not include the member’s registration
number or MT designation, the description cannot read “massage
therapy treatment” and it must indicate the product or service
provided. When a complementary modality is provided apart
from a massage therapy treatment plan, the receipt cannot
read, “massage therapy treatment” but must indicate the
name of the modality provided.
For modalities
that are complementary to the massage therapy scope of practice,
when provided within the context of a massage therapy treatment
plan, the description must read for, “massage therapy treatment”.
In the case of a third party paying for the massage therapy
treatment on behalf of the client, the description of service
must read “Massage Therapy Treatment for _______” and the
name of the recipient of the massage therapy treatment is
inserted. The receipt is still issued in the name of the
payee.
When a gift certificate
is purchased, the description of the service is “Gift Certificate”
and the dollar amount paid is listed on the receipt. When
the gift certificate is redeemed, a receipt for the dollar
amount of the gift certificate is not issued. If the recipient
of the massage wishes to receive a receipt, the dollar amount
listed must be “gift certificate redeemed” with no dollar
amount given.
Receipts issued
for missed or cancelled appointments must be clearly marked
“for missed appointment”.
Duplicate receipts
must reflect the date that the duplicate receipt was issued.
The description of services must indicate for “massage therapy
treatment” on the date that the original treatment was rendered
and clearly marked, “duplicate receipt”.
References:
s.10, Ontario Regulation544/94 as amended to Ontario Regulation
474/99.
Policy on Complementary
Modalities, College of Massage Therapists of Ontario, 2004.
Approved:
June 19, 1995
Amended: May 16, 2005
Sample
receipt for massage therapy treatment or complementary therapy
as part of treatment plan
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