Who this is for
Canadian citizens, permanent residents and registered Indians in BC who want to invite a parent or grandparent on a Super Visa, and the parents themselves. It covers the income test only. Eligibility, medical exams and the application itself are decided by IRCC; we are not immigration consultants.
The minimum income table
IRCC’s current table, marked updated July 29, 2025, sets the minimum necessary income by family size. It is one person $30,526; two $38,002; three $46,720; four $56,724. It is five $64,336; six $72,560; seven $80,784; and $8,224 for each additional person. The amount is the low income cut-off for the largest urban areas. The table changes, so check IRCC’s page on the day you apply.
The 2026 change: two routes
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Either of the two tax years before applying. The host, including a co-signing spouse or common-law partner, can show total income at or above the minimum. Either of the two tax years before the application is submitted will do. Before March 31, 2026, only the most recent year counted. A host whose income dropped last year can now use the year before.
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75% plus the parent’s income. The host’s total income in the year before applying can be as low as 75% of the minimum. That works if the visiting parent’s or grandparent’s own income covers the remaining amount. The combined figure must meet or exceed the minimum. IRCC’s instructions describe the parent’s income as shown in documents covering the twelve months before the application.
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Applies to applications already in process. IRCC’s notice states that applications in processing on March 31, 2026, and those submitted after, are assessed under the new rules.
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Who can co-sign. Only the host’s spouse or common-law partner, and only if they are a Canadian citizen, permanent resident or registered Indian. Siblings and other relatives cannot co-sign. The co-signer’s income is added to the host’s.
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The host’s income must hold. IRCC’s instructions say the host’s income must stay at or above the minimum from the application until the decision.
Which documents
IRCC prefers the CRA Notice of Assessment for the relevant year. Otherwise: the T4 or T1 for the last tax year, and pay stubs for the most recent twelve months. Add an original employer letter stating title, duties and salary. Add bank statements for the last calendar year, and proof of other income. For the parent’s income under the 75% route: pay stubs, an employer letter, bank statements and proof of other income, covering the previous twelve months.
How the pieces connect
The income test is a tax question first: the right return filed, the Notice of Assessment in hand, and the family size counted correctly. Then the insurance: a policy of at least $100,000 for a year from entry. It must come from a Canadian insurer or an OSFI-authorised foreign insurer. It can be paid in full or with a deposit. Once parents arrive and stay long enough to become residents for tax, they may have their own filing obligations. A host may be able to claim the Canada caregiver amount for an infirm parent.
One thing many people do not realize
The Notice of Assessment is the document IRCC prefers, and it only exists if the return was filed. A host who has not filed for the year they want to rely on has no Notice of Assessment to submit. Filing the missing year, and waiting for the assessment, is often the first step in a Super Visa application. The two-year option means a strong earlier year can now be used.
What to prepare
- Host’s and co-signer’s Notices of Assessment for the last two years
- Family size list: everyone the host supports, including dependants and anyone under a previous sponsorship undertaking
- Pay stubs and an employer letter if a Notice of Assessment is missing
- For the 75% route, the parent’s income documents for the past twelve months
When professional help may make sense
A host with unfiled years, or self-employment income that is hard to document. Income that straddles the threshold. A family size that includes previously sponsored relatives.
How Rex Tax may be able to help
We file the host’s missing returns and confirm the Notice of Assessment figures against the table. We work out the family size. We also explain the tax position of parents once they are here. Super Visa insurance is arranged by Parminder Singh Oberoi through Punjab Insurance Agency Inc. The application itself is yours or your immigration representative’s.
Official sources
- IRCC notice, March 20, 2026: Changes to how the super visa income requirement is calculated
- IRCC: Super visa, minimum income and proof of financial support
- IRCC: Ministerial instructions, super visa 2026
- IRCC: Super visa, forms and documents
This guide is general information, not advice about your situation. It reflects the rules for the 2026 tax year. Rules described are those in effect from March 31, 2026. It has not yet been reviewed by a practitioner. The information was checked against the official sources listed above on the date shown. Rules change. Check the official sources above or ask us. How we prepare these guides.