Income calculation rules

(1)Subject to subsection (3), for the purpose of clause 133(1)(j)(i)(A), the sponsor’s total income shall be calculated in accordance with the following rules: (a)the sponsor’s income shall be calculated on the basis of the last notice of assessment, or an equivalent document, issued by the Minister of National Revenue in respect of the most recent taxation year preceding the date of filing of the sponsorship application; (b)if the sponsor produces a document referred to in paragraph (a), the sponsor’s income is the income earned as reported in that document less the amounts referred to in subparagraphs (c)(i) to (v); (c)if the sponsor does not produce a document referred to in paragraph (a), or if the sponsor’s income as calculated under paragraph (b) is less than their minimum necessary income, the sponsor’s income is the sponsor’s Canadian income earned during the 12-month period preceding the date of filing of the sponsorship application not including(i)any provincial allowance received by the sponsor for a program of instruction or training,(ii)any social assistance received by the sponsor from a province,(iii)any financial assistance received by the sponsor from the Government of Canada under a resettlement assistance program,(iv)any amounts paid to the sponsor under the Employment Insurance Act, other than special benefits,(v)any monthly guaranteed income supplement paid to the sponsor under the Old Age Security Act, and(vi)any Canada child benefit paid to the sponsor under the Income Tax Act; and (d)if there is a co-signer, the income of the co-signer, as calculated in accordance with paragraphs (a) to (c), with any modifications that the circumstances require, shall be included in the calculation of the sponsor’s income.

(1.1)Subject to subsection (3), for the purpose of clause 133(1)(j)(i)(B), the sponsor’s total income shall be calculated in accordance with the following rules: (a)the sponsor’s income shall be calculated on the basis of the income earned as reported in the notices of assessment, or an equivalent document, issued by the Minister of National Revenue in respect of each of the three consecutive taxation years immediately preceding the date of filing of the sponsorship application; (b)the sponsor’s income is the income earned as reported in the documents referred to in paragraph (a), not including(i)any provincial allowance received by the sponsor for a program of instruction or training,(ii)any social assistance received by the sponsor from a province,(iii)any financial assistance received by the sponsor from the Government of Canada under a resettlement assistance program,(iv)any amounts paid to the sponsor under the Employment Insurance Act, other than special benefits,(v)any monthly guaranteed income supplement paid to the sponsor under the Old Age Security Act, and(vi)any Canada child benefit paid to the sponsor under the Income Tax Act; and (c)if there is a co-signer, the income of the co-signer, as calculated in accordance with paragraphs (a) and (b), with any modifications that the circumstances require, shall be included in the calculation of the sponsor’s income.

(2)An officer may request from the sponsor, after the receipt of the sponsorship application but before a decision is made on an application for permanent residence, updated evidence of income if (a)the officer receives information indicating that the sponsor is no longer able to fulfil the obligations of the sponsorship undertaking; or (b)more than 12 months have elapsed since the receipt of the sponsorship application.

(3)When an officer receives the updated evidence of income requested under subsection (2), the sponsor’s total income shall be calculated in accordance with subsection (1) or (1.1), as applicable, except that (a)in the case of paragraph (1)(a), the sponsor’s income shall be calculated on the basis of the last notice of assessment, or an equivalent document, issued by the Minister of National Revenue in respect of the most recent taxation year preceding the day on which the officer receives the updated evidence; (b)in the case of paragraph (1)(c), the sponsor’s income is the sponsor’s Canadian income earned during the 12-month period preceding the day on which the officer receives the updated evidence; and (c)in the case of paragraph (1.1)(a), the sponsor’s income shall be calculated on the basis of the income earned as reported in the notices of assessment, or an equivalent document, issued by the Minister of National Revenue in respect of each of the three consecutive taxation years immediately preceding the day on which the officer receives the updated evidence.