We have been receiving questions on income calculation rules for sponsors, here is an address to it.
The sponsor’s income is to be calculated on the last notice of assessment or equivalent document issued by the Canada Revenue Agency (CRA) in respect of the most recent taxation year preceding the date of filing of the sponsorship application.
The income calculation may be made solely from these source documents. If a sponsor proposes a different methodology and reliance on other source documents, the sponsor carries the burden of establishing the reliability of that evidence and how it applies to the calculation.
The income is income earned as reported in that document less any provincial allowance for instruction or training; any social assistance or financial assistance under a resettlement program; employment insurance, other than special benefits; Old Age Security Act income; and any child tax benefit. If there is a co-signer, their income as calculated in the same manner is included in the sponsor’s income.
If the sponsor does not produce a notice of assessment or equivalent document or if their income is less than the minimum necessary income, the sponsor’s Canadian income for the 12 month period preceding the filing of the sponsorship application is the income earned by the sponsor not including the amounts mentioned in the preceding paragraph.
If an officer receives information that a sponsor is no longer able to fulfil the undertaking, the Canadian income of the sponsor is calculated on the basis of the 12 month period preceding the day the officer receives the information rather than the 12 month period preceding the date of filing of the undertaking.
“Minimum necessary income” is the low income cut-off figure published by Statistics Canada for urban areas of 500,000 or more. The number of persons includes the sponsor and their family members; the sponsored foreign national, their family members whether accompanying or not; and every other person and their family members in respect of whom the sponsor has given or co-signed an undertaking still in effect and in respect of whom the sponsor’s spouse or common-law partner has given or cosigned an undertaking still in effect, if the sponsor’s spouse or common-law partner has co-signed with the sponsor the undertaking in respect of the foreign national.
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