About this work
What does the income test actually require?
Three years, and all three of them. The sponsor has to have met the income threshold for each of the three tax years before the date of the application, proved by the notice of assessment issued by the Canada Revenue Agency for each year. One strong year does not carry two weak ones.
That is the sharpest difference from the super visa, where a single year is enough and the host may use either of the two years before the application. A family that cannot reach the sponsorship threshold across three consecutive years may still comfortably meet the super visa requirement, which is one of the reasons the two routes are not interchangeable.
A spouse or common-law partner may co-sign and add their income. Co-signing is not a formality: the co-signer takes on the same undertaking and the same liability for the full period.
For the most recent intake the thresholds published for the 2024 tax year ran from $47,549 for a family of two to $101,075 at seven, with $10,291 for each further person, and separate lower figures applied to the 2023 and 2022 tax years. Those figures belong to that intake. A new intake will publish its own, so they are worth reading rather than assuming.