There are certainly penalties and sanctions that are outlined in the Income Tax Act. A sanction could be the suspension of your receipting privileges, so for a period of a year, you would not be allowed to issue receipts for tax purposes. There could also be financial penalties that you would need to pay for some type of false receipting, incorrect receipting or not meeting your disbursement quota.
Then I think you used the word “education”. An education letter is not really a fine, a penalty or a sanction. It's just a letter that we would write to the organization to help bring it back on track: “We were reviewing your T3010, your annual information return. We noticed that you filled in this amount on this particular line. We think it should have been filled out on a different line. You might want to correct your T3010.” We're trying to educate and bring them back into compliance with the requirements of the act.