There are some people issuing fraudulent tax receipts. Sometimes they are involved with the charity, such as a director or employee, and sometimes they have nothing to do with the charity and may, for example, be a tax preparer. According to the CRA “between 100,000-135,000 donors have been involved between 2004 and 2009”.  These fraudulent receipts have been worth hundreds of millions of dollars. CRA has successfully prosecuted people involved with fraudulent receipting.

Here is a presentation from CRA which describes the problem.