Here is an interesting article by Jamie Golombek entitled “A crazy tale of tax fraud”.  Unfortunately these types of unsophisticated schemes cost hundreds of millions of taxpayer dollars.  They are referred to as receipting fraud.

http://natpo.st/rk8lI9

There is another type of scheme that is far more costly it is referred to by CRA as “abusive gifting tax schemes”.  I have written on my site about those schemes.