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Donation receipts in Canada: strengthen the records review
A records and oversight checklist prompted by a CRA-reported criminal case involving false donation claims and forged receipts.
What the CRA reported
In a September 14, 2026 release, the CRA reported that a Montréal tax preparer received a conditional sentence of two years less a day after guilty pleas for forging documents and fraud over $5,000. The release says false charitable donations totaling $438,048 were claimed on returns for 62 taxpayers, with estimated tax evasion of $125,102, and that false donation receipts were produced for some claims. These figures describe that CRA-reported case; they are not a benchmark for ordinary filing errors.
A suggested approach to oversight
As practical suggestions, before a return is finalized, match each donation claim to the client’s own payment evidence, the receipt issuer and the amount entered in the working papers. Record who performed the check, what was resolved and which items were escalated to the accountant responsible for the engagement. Keep the review proportionate to the records and the facts available.
Suggested control list
Suggested controls: use a second-person review for unusual or high-value claims; preserve a clear copy of the receipt and supporting correspondence; ask for clarification when the donor, issuer or amount does not reconcile; and pause submission until the discrepancy is resolved. These are practical suggestions, not a statement of every Canadian record-keeping rule.
Sources
- Canada Revenue Agency — Montréal tax preparer sentenced for false donation claims and forged receipts (2026-09-14)