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Last verified: March 2026 · Source: justice.gc.ca← Back to Law Explorer
IRPRPART 7 Family ClassesDIVISION 3 Sponsors
r.134

Income calculation rules

Family Sponsorship
🍁 In Simple Terms

The government calculates your income for sponsorship eligibility based on your most recent Notice of Assessment from the Canada Revenue Agency. If you're in a situation where your income isn't captured fully by that document, specific rules determine which parts of your income actually count.

Affects: Family class sponsors and their relatives
Legal Text — IRPR Regulation 134

(1.1)(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:

(2)(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

In Practice
Official Source: Justice Canada — IRPR r. 134 (authoritative, may differ from this display)
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