The two-year tax assessment pathway
The March 31, 2026 Ministerial Instructions allow eligible hosts to use income shown for either one of the two taxation years immediately preceding the application. You do not need to meet the full threshold in both years under this pathway. The specific family-size minimum still applies.
When visiting-parent income may count
A second calculation may consider the host’s recent Canadian income together with documented income of the visiting parent or grandparent, subject to a prescribed host minimum and evidence rules. Do not assume that any pension or investment income qualifies without checking the official instructions and required proof.
Who counts in the family size?
The calculation includes the host, relevant family members, visitors applying and certain previously sponsored or supported persons. Incorrect family-size counting can change the required minimum. Review IRCC’s current table and examples before filing.
Useful evidence
- CRA Notice of Assessment for the relevant tax year.
- Proof of recent income when following the applicable alternative route.
- Co-signer documentation if applicable and permitted.
- Visiting-parent income records when using that pathway.
- Proof of family size and immigration status as applicable.
Read the government announcement and full 2026 instructions.