When you receive your CAIS cheque, that has to be income in the year that you receive it. It cannot be put back into the year in which you actually had the claim. That is a problem. You could be receiving your CAIS cheque in a year that's substantially better, in which case you don't need the funds that year and it puts you into a tax situation to potentially give some of it back.
On April 26th, 2007. See this statement in context.