May include the resources of the sponsor’s spouse or common-law partner if the sponsor’s financial resources are inadequate and the sponsor’s spouse or common-law partner declares their resources as income on their Canadian tax return and they co-sign the undertaking

Cannot include pooled resources from other relatives to meet the income test. Financial resources must originate from Canadian sources

The exceptions to the Canadian income rule are as follows:

• Sponsors who commute from Canada to work in the U.S.A. can use their U.S. employment income provided it is declared as income on their Canadian income tax return,
• Sponsors living in Canada who declare income from foreign sources on their Canadian tax returns, can use this foreign income to meet the financial requirements for sponsorship.

Discretionary approval of financial requirements is not possible.