Immigration and Refugee Protection Regulations (SOR/2002-227)

Regulations are current to 2017-04-12 and last amended on 2017-03-10. Previous Versions

Marginal note: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 Canadian income for the 12-month period preceding the date of filing of the sponsorship application is the income earned by the sponsor 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.

  • Marginal note:Exception

    (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.

  • Marginal note:Updated evidence of 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.

  • Marginal note:Modified income calculation rules

    (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.

  • SOR/2013-246, s. 3;
  • 2016, c. 12, s. 87.
Marginal note:Default

 For the purpose of subparagraph 133(1)(g)(i), the default of a sponsorship undertaking

  • (a) begins when

    • (i) a government makes a payment that the sponsor has in the undertaking promised to repay, or

    • (ii) an obligation set out in the undertaking is breached; and

  • (b) ends, as the case may be, when

    • (i) the sponsor reimburses the government concerned, in full or in accordance with an agreement with that government, for amounts paid by it, or

    • (ii) the sponsor ceases to be in breach of the obligation set out in the undertaking.

  • SOR/2014-140, s. 11(F).
Marginal note:Suspension during proceedings against sponsor or co-signer
  •  (1) If any of the following proceedings are brought against a sponsor or co-signer, the sponsorship application shall not be processed until there has been a final determination of the proceeding:

    • (a) the revocation of citizenship under the Citizenship Act;

    • (b) a report prepared under subsection 44(1) of the Act; or

    • (c) a charge alleging the commission of an offence under an Act of Parliament punishable by a maximum term of imprisonment of at least 10 years.

  • Marginal note:Suspension during appeal by sponsor or co-signer

    (2) If a sponsor or co-signer has made an appeal under subsection 63(4) of the Act, the sponsorship application shall not be processed until the period for making the appeal has expired or there has been a final determination of the appeal.

  • SOR/2014-140, s. 12.
Marginal note:Undertaking — Province of Quebec

 If the sponsor resides in the Province of Quebec, the government of which has entered into an agreement referred to in paragraph 131(b),

  • (a) the sponsor’s undertaking, given in accordance with section 131, is the undertaking required by An Act respecting immigration to Québec, R.S.Q., c.I-0.2, as amended from time to time;

  • (b) an officer shall approve the sponsorship application only if there is evidence that the competent authority of the Province has determined that the sponsor, on the day the undertaking was given as well as on the day a decision was made with respect to the application, was able to fulfil the undertaking; and

  • (c) subsections 132(4) and (5) and paragraphs 133(1)(g) and (i) do not apply.

DIVISION 3.1Collection and Disclosure of Information

Marginal note:Collection of social insurance number
  •  (1) The Minister may collect the social insurance numbers of a sponsor and a co-signer who have submitted an application to sponsor a person set out in clause 133(1)(j)(i)(B), in order to verify that they meet the requirements set out in clause 133(1)(j)(i)(B) and in paragraph 133(1)(k).

  • Marginal note:Disclosure of social insurance number

    (2) The Minister may disclose the social insurance numbers of the sponsor and the co-signer to the Canada Revenue Agency for the purposes set out in subsection (1) if the Minister has entered into an arrangement with the Agency for the disclosure of that information.

  • SOR/2015-138, s. 2.
 
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