James O. Grossett v.  Her Majesty the Queen - false receipting case

We have noted for a number of years that almost $500 million in “false” receipts have been issued.  These are fraudulent receipts - no complicated scheme is involved and typically is no donation at all to a charity. (These are in addition to the approximate $6 billion in “abusive charity gifting tax schemes”)  Typically, the taxpayer paid 10% of the donation to a tax preparer who issued them a receipt.  CRA has found over 100,000 tax returns with such false receipts.  Here is an example of one case involving Mr. James O. Grossett.