Due to Canadian tax law, charities in Canada are required to issue & send tax receipts in a format that is not easily modifiable (such as a pdf). As etap is set up now, receipts can only be sent out automatically within the body of an email (which, if a recipient hits forward on that email, they can easily modify information). Issuing all tax receipts manually (even in batches) is time consuming for staff and leaves room for error or delays.