I knew it.I didn't say that it is the tax return for taxition year 2004. Only the trueth is the amount is received sometime in 2005. I don't know why the finacial accounting works this way, and I know it might works in some way that non-professional people cannot understand. Anyways, this is the explaination that my friend got from CRC. by the way, if this is not what suppose to be, i.e. the explaination from CRC is not right, and 宝宝&囡囡 managed to not paying back the GST refund she got, could you please let me know? My friend may would like to follow her experience as well. Thanks.