I don't know much about Canadian law, so I cannot say that you did a criminal act.

But I would wager that the receiver (accidentally!) did tax fraud, since the legal situation around taxation of Bitcoin payments in Germany is not really clear. I can nearly say for sure that if he is not a professional who specializes in international taxation laws (or at least has access to an expert in this area) he probably did a criminal act (which does not imply that he will be prosecuted etc.).

Also I would bet he did something wrong in the accounting of these donation (which can easily happen, since there are so many formal details to consider - do something wrong and you are in trouble). Again a source for big legal trouble. This will rarely be prosecuted, but is nearly always a sword of Damocles.