Short answer: there is generally no minimum income requirement to sponsor a spouse, common-law or conjugal partner, or a dependent child. An income test applies mainly to the Parents and Grandparents Program (PGP), where sponsors must show income at or above the minimum necessary income, the before-tax Low Income Cut-Off (LICO) plus 30%, for each of the 3 most recent tax years. This guide explains who is exempt, what counts as income, and how the year-by-year test works. It is educational, not legal advice, and a final decision rests with an IRCC officer.
The Critical Distinction: Spousal vs. PGP Sponsorship
✓ Spousal/partner sponsors: NO minimum income requirement
Sponsors of a spouse, common-law partner, conjugal partner, or a dependent child are generally exempt from the minimum necessary income requirement. There is no LICO income test for a straightforward spousal or partner sponsorship. The main exceptions are narrow: if the dependent child you sponsor has their own dependent child, or the partner you sponsor has a dependent child who in turn has a child, an income requirement can apply. Confirm your situation on canada.ca.
⚠ PGP sponsors: minimum necessary income (LICO + 30%) for 3 years
Sponsors of parents and grandparents must demonstrate income at or above the minimum necessary income (LICO + 30%) for each of the 3 most recent tax years before applying. This income test, which does not apply to spousal or partner sponsorship, is one of the most common eligibility barriers for PGP sponsors.
Minimum Necessary Income (MNI + 30%): Most Recent Intake
IRCC sets the PGP income requirement at the minimum necessary income (MNI), which is Statistics Canada's before-tax Low Income Cut-Off (LICO) plus 30%. You must meet the requirement for each of the 3 tax years before you apply, and IRCC sets a separate dollar figure for each of those years. The table below shows the figures IRCC published for the most recent (2025) intake, which assesses tax years 2024, 2023 and 2022. Your family size includes the sponsor, the sponsor's spouse or partner, any dependent children, the parents or grandparents (and their dependants) being sponsored, any co-signer, and anyone the sponsor or co-signer has previously sponsored whose undertaking is still in effect. Always confirm the current figures on canada.ca, as IRCC updates them for each intake.
| Family Size | Tax year 2024 | Tax year 2023 / 2022 |
|---|---|---|
| 2 people | $47,549 | $44,530 / $43,082 |
| 3 people | $58,456 | $54,743 / $52,965 |
| 4 people | $70,972 | $66,466 / $64,306 |
| 5 people | $80,496 | $75,384 / $72,935 |
| 6 people | $90,784 | $85,020 / $82,259 |
| 7 people | $101,075 | $94,658 / $91,582 |
| For each person beyond 7, add about $10,291 (2024), $9,636 (2023) or $9,324 (2022). These are the published 2025-intake figures; confirm the current amounts on canada.ca before you apply. | ||
Note: These are the minimum-necessary-income (LICO + 30%) figures IRCC published for the 2025 intake (tax years 2024, 2023 and 2022). The required amount changes each intake year, and Quebec assesses income separately through MIFI. Always confirm the figures that apply to your intake on canada.ca. Last verified: June 2026.
What Counts as Income?
IRCC bases your income on line 15000 of your CRA Notice of Assessment, then subtracts certain amounts that do not count. The lists below reflect how IRCC treats common income sources for PGP sponsorship; always confirm the current rules on canada.ca.
✓ Generally counts as income
- ✓Employment income (reported on T4)
- ✓Self-employment income (net, reported on T1)
- ✓Rental income (net)
- ✓EI special benefits (e.g. maternity and parental benefits)
- ✓Canada Pension Plan (CPP) / Quebec Pension Plan (QPP)
- ✓Private and workplace pension income
- ✓Investment and other taxable income on your T1
✗ Does NOT count (subtracted)
- ✗Regular Employment Insurance benefits (special benefits still count)
- ✗Old Age Security (OAS) and the Guaranteed Income Supplement (GIS)
- ✗Provincial or territorial social assistance
- ✗Provincial/territorial allowances for an instruction or training program
- ✗Federal resettlement assistance payments
- ✗Income of other household members who are not co-signing the undertaking
The 3-Year Income Requirement
PGP sponsors must demonstrate minimum necessary income (LICO + 30%) for each of the 3 most recent tax years before the application date. This means:
- ✓ Each of the 3 years must individually meet the threshold for your family size that year; IRCC does not average a low year against a strong one
- ✓ IRCC names the specific tax years for each intake. The 2025 intake assessed tax years 2024, 2023 and 2022
- ✓ CRA Notices of Assessment (NOA) are the primary proof. IRCC needs the actual NOA (or your authorization to obtain it), not just a T4 or a bank statement
- ✓ If CRA reassessed a year, include the notice of reassessment so the figure used is current
- ✓ A missing year, or a year below the required income, generally means the application does not meet the income requirement
💡 How to get your NOAs
Log in to your CRA My Account at canada.ca to access and download your Notices of Assessment for past years. You can also call CRA to request printed copies. Do not submit T4 slips alone, the NOA is specifically required.
Using a Co-Signer to Meet Income Requirements
If the sponsor's income alone does not meet the minimum necessary income, the sponsor's spouse or common-law partner may join the application as a co-signer (co-sponsor). Key rules:
- ✓ The co-signer signs the same undertaking (20 years for parents and grandparents) and becomes jointly responsible for the sponsored people
- ✓ The co-signer must also be a Canadian citizen, a permanent resident, or a person registered under the Canadian Indian Act
- ✓ The sponsor and co-signer can combine their incomes to meet the income requirement
- ✓ A spouse's income only helps if that spouse actually co-signs; a high-earning partner who does not co-sign does not count toward the requirement
- ✓ Both the sponsor and the co-signer must provide their CRA Notices of Assessment for each of the 3 tax years
Know your exact income threshold
Our $79.99 immigration overview calculates your LICO+30% requirement based on your family size and covers the relevant sponsorship pathway options for your income level.
Get Your Immigration Overview, $79.99Frequently Asked Questions
Do I need to meet an income requirement to sponsor my spouse?+
Generally no. Sponsors of a spouse, common-law partner, conjugal partner, or a dependent child usually do not have to meet a minimum income (LICO) threshold. The income test applies mainly to the Parents and Grandparents Program. Narrow exceptions exist (for example, if a sponsored dependent child has their own child), so confirm your specific situation on canada.ca. An IRCC officer makes the final decision.
What if I didn't file taxes for one of the 3 years?+
For PGP sponsorship, IRCC needs a Notice of Assessment for each of the 3 required tax years. If you did not file a return for one of those years, CRA does accept late filings, so filing before you apply is usually the route to obtaining the missing NOA. A year with no NOA, or with income below the requirement, generally means the application does not meet the income test.
Can self-employment income count toward the income requirement?+
Yes. Net self-employment income reported on your T1 and reflected on line 15000 of your Notice of Assessment generally counts. Because it is net income, business expenses that lower your reported income also lower the figure IRCC uses, so the after-expense amount, not gross revenue, is what matters.
My income fluctuates year to year. Do I need to meet the threshold every year?+
Yes, for PGP. Each of the 3 tax years must individually meet the minimum necessary income for your family size in that year. IRCC does not average the 3 years together, so a single year below the threshold generally means the application does not meet the income requirement for that intake.
What income figures does IRCC actually use, and which year are they from?+
IRCC uses the before-tax Low Income Cut-Off plus 30% (the minimum necessary income) and publishes a separate dollar amount for each required tax year and family size. The figures in this guide are the published 2025-intake amounts (tax years 2024, 2023 and 2022) and change for each intake, so confirm the current numbers on canada.ca before applying. IRCC bases your income on line 15000 of your NOA and then subtracts amounts that do not count, such as provincial social assistance, OAS/GIS, and regular EI.
Does the income requirement apply if I live in Quebec?+
Quebec assesses sponsorship income through its own ministry (MIFI) rather than IRCC, and Quebec can set its own income rules and undertaking lengths. If you live in Quebec, check the requirements with MIFI as well as the federal eligibility rules on canada.ca.
Official sources
This page is based on law and policy published by the Government of Canada.