Louise Bremner wrote:

> ...have gaigin had to attach a copy of their ARC to the income-tax
> return? The helpful young lass who guided me through filling in the
> numbers seemed surprised I didn't know about that.

Probably one of those great new anti-terrorism ideas the Justice 
Ministry got from their recent meeting with the FBI and sneaked in at 
the last minute.  You'd already affixed the photo, fingerprint, and no 
search warrant needed waiver, no doubt.

But, to answer your question ... hatsumimi, and all that.

CL