I suspect the tax return you were looking at was for 2005.
I have two points of clarification. Because of the nature of government, CRA may adopt an administrative practice, but that doesn't have force in the law until it's ratified by Parliament. So you ultimately have to turn to the legislation in order to make your comparisons.
You can imagine a world where what CRA does ultimately isn't ratified by Parliament, and they have to retroactively adjust their tax forms.