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Filling Out Tax Form

Immigration, Refugees and Citizenship Canada uses the Minimum Necessary Income (MNI) thresholds to assess the sponsor's ability to financially support their family members. Family sponsorship applicants will only be considered eligible to sponsor their family members if they can meet the MNI requirements for their family size.

The size of the family unit is established based on who is currently being supported by the sponsor in Canada and those they are planning to sponsor. To calculate a family unit, you would include:

  • Yourself

  • Your spouse or partner

  • Your dependent children

  • Your spouse’s or partner’s dependent children

  • Any other person you previously sponsored in the past and for whom you’re still financially responsible 

  • The parents and grandparents you want to sponsor

  • Your parents and grandparents spouse, partner and dependent children


You must also include dependent children, spouse, partner and separated spouses who will not be coming to Canada with your parents or grandparents.

Sponsors must exceed the Minimum Necessary Income requirement set by Immigration,Refugee and Citizenship Canada (IRCC) for each of the past 3 taxation years before the date that you submit your application. To prove this you must provide your Notice of Assessment from the Canada Revenue Agency.

The figures below represent the MNI for individuals living in Canada outside the province of Quebec.

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IRCC announced that for the 2020 and 2021 application intake sponsor revenues will be assessed for the 2020, 2019 and 2018 fiscal years and that the income requirement for the 2020 tax year will be lowered since many sponsors have been financially affected by the COVID-19 pandemic. 

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