IRCC Guidance Clarifies Two Ways to Meet Super Visa Income Requirements

In March 2026, Immigration, Refugees and Citizenship Canada (IRCC) introduced new rules allowing hosts to qualify using either of the previous two tax years or to add the applicants’ income to their own. IRCC has now updated its program delivery instructions, giving immigration officers more detailed guidance on how these rules should be applied.

The updated guidance explains the two ways hosts can meet the income requirement, when a visiting parent’s or grandparent’s income can be counted, and which financial documents applicants can submit.

Key Takeaways

• IRCC has clarified how officers assess the hosts’ income for super visa applications.
• Hosts can qualify using either one of the previous two tax years or other recent proof of income.
• Parents’ or grandparents’ income may help meet the income requirement if the hosts’ income meets at least 75 percent of the minimum requirement.
• The guidance also provides more detail about the financial documents applicants can use.

Super Visas Matter More Than Ever

The super visa has become an increasingly important option for families hoping to reunite with their parents and grandparents in Canada.

While the Parents and Grandparents Program (PGP) allows eligible Canadian citizens and permanent residents to sponsor their parents and grandparents for permanent residence, the program has not accepted any new interest to sponsor forms since 2020. In July 2026, IRCC also confirmed that it will not accept any new PGP applications until at least 2027, extending the pause on new intakes.

As a result, many families who want their parents or grandparents to come to Canada for extended periods of time have few options other than the super visa. In the super visa content, the adult Canadian child or grandchild is known as the “host”, and the parent or grandparent they plan to host in Canada is known as the “applicant” (as they are the ones who will be applying for the super visa).

Unlike a regular visitor visa, a super visa allows eligible parents and grandparents to stay in Canada for up to five years per visit, with the option to apply for extensions. While it does not lead directly to permanent residence, it allows families to spend extended periods together while they wait for sponsorship opportunities to reopen.

Two Ways to Meet the Super Visa Income Requirement

Previously, the child or grandchild inviting their parent or grandparent was required to meet IRCC’s minimum income requirement on their own (or with a co-signing spouse or partner), based on their family size.

The updated guidance now allows hosts to meet this requirement in one of two ways: on their own (or with a spouse/partner) or by combining their income with that of the applicants.

Option 1: Meet the Income Requirement Using the Host’s Income

Under the first option, the Canadian citizen or permanent resident host (and their spouse or common-law partner, if they are acting as a co-signer) must meet 100% of the minimum necessary income (MNI) on their own.

The MNI is based on Statistics Canada’s Low Income Cut-Off (LICO), which sets the minimum income required according to the size of the host’s family. The larger the family, the higher the income requirement.

To determine whether they qualify, IRCC allows them to use either of the two taxation years immediately before the super visa application is submitted. This means families are no longer limited to using only their most recent tax year.

For example, if a super visa application is submitted in 2026, the host may qualify using either their 2024 or 2025 income, provided it meets the current minimum income requirement.

This provides more flexibility for families whose income changed from one year to the next. If your income fell below the minimum in one tax year but exceeded it in the other, you may be able to qualify using the higher-income year.

A Canada Revenue Agency (CRA) Notice of Assessment remains IRCC’s preferred document for proving income under this option.

Option 2: Meet the Income Requirement Using the Host’s and Applicant’s Income

The second option allows families to combine the host’s income with the income of the parent or grandparent applying for the super visa.

Under this option, the host (and any co-signer) must first meet at least 75 percent of the minimum necessary income. The applicant can then contribute their own eligible income to make up the remaining amount, up to 25 percent of the requirement.

Suppose a married or common-law couple in Canada wants to invite the wife’s two parents to visit on a super visa.

Here, the family size would be four: the couple in Canada plus the two parents applying for the super visa. Currently, the minimum necessary income (MNI) for a family of four is $56,724.

Under Option 1, the host (and any co-signer) would need to show they earned at least $56,724 on their own, in either of the two preceding years.

Under Option 2, the host and co-signer must first meet at least 75% of the MNI, which is $42,543. If they earn $45,000, for example, they would still fall $11,724 short of the full income requirement. The two parents could then use their own eligible income to cover that difference, provided they can show the income will continue while they are in Canada. Super visa holders cannot work in Canada, so the continuing income must be from a foreign source.

If two parents or grandparents are applying together, both applicants’ incomes may be counted toward the remaining 25%. This option could benefit families where the parents receive a regular pension, rental income, or other ongoing income.

An important caveat: Unlike Option 1, officers assess the host’s income under this option using either the most recent taxation year or the most recent 12-month period immediately before the application is submitted.

Financial Documents for Super Visa Applications

The updated guidance also gives more detail on the types of financial documents immigration officers may consider when assessing whether the host and, where applicable, the applicants meet the income requirement.

For hosts applying under Option 1, a Canada Revenue Agency (CRA) Notice of Assessment remains IRCC’s preferred proof of income. However, if an NOA is unavailable or does not fully reflect the host’s income for the relevant tax year, officers may also consider documents such as T4 or T1 slips.

For Option 2, where officers may assess income using the most recent taxation year or the previous 12-month period, a wider range of documents may be used to demonstrate ongoing income.

If the parent or grandparent’s income is being counted, they must also provide evidence that the income will continue while they are in Canada. For example, this could include ongoing employment income, pension payments, or rental income.