There are a few people suggesting to artificially created income or commit fraud and see if CRA picks it up. It is important to stress that nobody should be manipulating their income or committing fraud ever but also not to meet LICO.That's why i told CRA will ask for proofs and evidences. CRA only cares proofs and evidences. Did he actually earn it or not does not matter unless he cant prove it then he will put in trouble
Likely, i have done taxes claim for many tax payers its fine as well as you have proofs and explanation for reasons you forgot it