I just want to prove that its not illegal or fraud if you claim taxes previously as well as your explanation makes sense to CRA. You forgot it you claim it, what is illegal?? You forgot it you claim it, its existed, what is fraud?? You earned it but you did not claim it on purpose for less tax-paid and CRA found it out, this is fraudYou are right.
There will be always people who will try to game system and get away with it.
Go ahead. I am sure many use this method to meet LICO requirements.
As I said it pays to get expert advice.