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Super Visa for Self-Employed Hosts in Canada: Income Proof and Document Checklist (2026)
Publish On: October 12, 2026
Quick answer: A self-employed host proves Super Visa income with personal income, not business revenue. IRCC wants the host's (and any co-signer's) total income on a CRA Notice of Assessment (NOA) to meet the minimum for their family size in either of the two tax years before applying (Option 1). If the host reaches at least 75% of that minimum, the visiting parent's or grandparent's income can fill the gap (Option 2). For a family of four, the minimum is $56,724; 75% is $42,543.
What changed for self-employed Super Visa hosts in 2026?
Since March 31, 2026, IRCC has applied two alternative ways to meet the income requirement, and all applications already in processing or submitted on or after that date are assessed under them. Families who previously qualified still qualify.
This is significant for business owners because self-employed income often swings from year to year. Before March 31, 2026, only the single tax year before the application counted. A slow year could sink an otherwise strong application.
Review the Super Visa income requirements before choosing the tax year and documents for your application.
| Feature | Before March 31, 2026 | From March 31, 2026 |
|---|---|---|
| Tax year assessed | Year before application only | Either of the 2 tax years before application (Option 1) |
| Visitor's income | Not counted | Can be added if host reaches 75% of the minimum (Option 2) |
| Co-signer | Host's spouse/common-law partner | Unchanged |
| Preferred proof | CRA Notice of Assessment | CRA Notice of Assessment |
Source: IRCC notice, March 20, 2026 and IRCC Proof of financial support.
How much income does a Super Visa host need? (IRCC table updated July 29, 2025)
The minimum necessary income depends on family size, which includes the host, the host's spouse or common-law partner, dependent children, every Super Visa applicant, previously approved Super Visa holders still covered by a valid invitation, and previously sponsored individuals whose undertaking is still in effect.
| Family size | Minimum income (CAD) | 75% threshold for Option 2 (CAD) |
|---|---|---|
| 1 | $30,526 | $22,894.50 |
| 2 | $38,002 | $28,501.50 |
| 3 | $46,720 | $35,040 |
| 4 | $56,724 | $42,543 |
| 5 | $64,336 | $48,252 |
| 6 | $72,560 | $54,420 |
| 7 | $80,784 | $60,588 |
| Each additional member | add $8,224 | — |
Minimum figures: IRCC, "updated July 29, 2025." The 75% column is our calculation from IRCC's 75% rule. Always re-check the IRCC page before filing, as the table is revised periodically.
Who can co-sign? Only the host's spouse or common-law partner (a Canadian citizen, permanent resident or registered Indian). Siblings and other relatives cannot co-sign. The invitation letter must list every person counted in the family size, with name and date of birth.
Income is one part of the assessment; review the other Super Visa eligibility requirements before applying.
The golden rule for self-employed hosts: personal income, not business revenue
IRCC asks whether the host has enough income to support the visitor. It does not ask how large the business is. That distinction decides most self-employed files.
IRCC's page uses the term "total income" and names the CRA NOA as the preferred proof. On the T1 personal return, total income appears on line 15000 and is the figure most practitioners point officers to. (IRCC's page does not print the line number, so confirm what your NOA shows and keep the supporting slips handy.)
Sole proprietors: how to present your income
A sole proprietor and the business are the same legal person for tax purposes. You report business income on Form T2125, and the net amount (revenue minus allowable expenses) flows to line 13500 of your T1, then into total income. If you previously supported relatives through family sponsorship, check whether their undertaking is still in effect when calculating family size.
What this means in practice
- Gross revenue is not your income. A business with $120,000 in sales and $95,000 in expenses has $25,000 of net business income. The officer will see the $25,000 on your NOA.
- Aggressive deductions cut both ways. Lower taxable income saves tax but reduces the figure IRCC assesses. This is the most common reason self-employed hosts fall short.
- Total income includes other personal sources. Employment income, rental income, pension and taxable investment income on the same T1 all count, as does a co-signing spouse's income.
Sole proprietor document checklist
| Document | Why it matters | Priority |
|---|---|---|
| CRA Notice of Assessment (2024 and/or 2025 tax year) | IRCC's preferred proof of income | Essential |
| Full T1 General return with Form T2125 | Shows how net business income was calculated | Strongly recommended |
| T4/T4A/T5 or other slips (if any other income) | Supports other income lines | If applicable |
| Business registration / licence and GST/HST registration | Proves the business exists and operates | Recommended |
| Bank statements (last calendar year) showing regular deposits | IRCC-listed fallback evidence | Recommended |
| Accountant's letter confirming annual income | Not listed on IRCC's current page, but some visa offices have asked for it; it supports, never replaces, the NOA | Optional support |
| Co-signer's NOA and proof of status | Needed if the spouse's income is counted | If applicable |
Incorporated business owners: why corporate revenue needs careful treatment
When you operate through a corporation, the company is a separate legal entity. Its revenue, profit, retained earnings and bank balance belong to the corporation. They are not your personal income until paid to you.
Only money that moves from the corporation to you, and appears on your personal T1, supports the Super Visa income test. Typically that means:
| Income paid to the owner | Personal tax slip | Appears on T1? |
|---|---|---|
| Salary or bonus | T4 (employment income, line 10100) | Yes |
| Dividends | T5 (taxable dividends, line 12000) | Yes, in grossed-up form |
| Retained earnings left in the company | None | No |
| Shareholder loan balances | None | No |
| Corporate revenue or profit | Corporate financial statements / T2 | No |
Two traps to avoid
- Presenting corporate revenue as proof. A company with $400,000 in sales means little if the owner's T1 shows $36,000.
- Ignoring dividend gross-up. Taxable dividends on a T1 are grossed up, so line 15000 can exceed the cash you actually received. If the officer compares your bank deposits with your NOA, an unexplained gap looks like an inconsistency. Explain it briefly in your letter.
Practical note: If your personal draw was unusually low for tax-planning reasons, talk to your accountant about whether your actual, filed income reflects reality. Do not restructure income solely to create an application; officers can ask questions, and the figures must be real and supported by a filed return and NOA.
Incorporated owner document checklist
| Document | Purpose | Priority |
|---|---|---|
| CRA Notice of Assessment (personal) | Preferred proof of total income | Essential |
| T4 slips from your corporation | Confirms salary | Essential if salary paid |
| T5 slips | Confirms dividends | Essential if dividends paid |
| Personal T1 General | Shows all income lines | Strongly recommended |
| Articles of incorporation and proof of your ownership | Shows you control the company | Recommended |
| Corporate financial statements or accountant's letter | Context only; does not replace personal income proof | Optional support |
| Personal bank statements showing salary/dividend deposits | Corroborates slips | Recommended |
| Co-signer's NOA and status document | If spouse's income is counted | If applicable |
Which option should a self-employed host use?
Option 1: Host (and co-signer) meet 100% of the minimum
Total income must meet or exceed the minimum in either of the two tax years before the application. For an application filed in October 2026, those are 2024 and 2025. Prove it with your NOA. This is the cleanest route and needs no visitor income.
Option 2: Host reaches at least 75%, visitor covers the rest
The host (and co-signer) need at least 75% of the minimum, assessed on the year before the application. The visiting parent or grandparent adds their own income to reach 100%. IRCC says the applicant must prove the income will continue while in Canada, and the proof must show the currency they are paid in. Super Visa holders cannot work in Canada, so this is typically a foreign pension, rental income or similar.
Note: IRCC's page refers to "the year before the application is submitted" for Option 2. Secondary reporting on IRCC's updated program delivery instructions (Moving2Canada, August 27, 2026) says officers may also look at the most recent 12-month period. Prepare for either by having a current-year bank history and the last NOA.
If you don't have a NOA yet, IRCC lists alternatives: T4 or T1 for the last tax year, pay stubs for the most recent 12 months, an employer letter, bank statements from the last calendar year showing investment income or regular deposits, and proof of other income such as pension statements or rental leases.
Worked examples (illustrative figures)
| Scenario | Family size | Minimum | Host/co-signer income | Result |
|---|---|---|---|---|
| A. Sole proprietor, slow 2024, strong 2025 | 4 (couple + 2 parents) | $56,724 | 2024: $51,200; 2025: $59,800 | Qualifies via Option 1 using 2025 |
| B. Sole proprietor, both years short | 4 | $56,724 | 2025: $46,000 (≥ $42,543); parents' foreign pensions $12,000/yr | Qualifies via Option 2 ($46,000 + $12,000 = $58,000) |
| C. Incorporated owner, salary only | 2 (host + 1 parent) | $38,002 | T4 salary $36,000; corporation holds $140,000 retained profit | Qualifies via Option 2: $36,000 ≥ $28,501.50; parent's pension covers the $2,002 gap. Retained profit does not count |
| D. Low net income | 3 (host, spouse, 1 parent) | $46,720 | Net business income $25,000 (below 75% = $35,040) | Does not qualify under either option; consider other options or waiting for a stronger tax year |
For more qualifying and non-qualifying examples, review your options when Super Visa income falls below the requirement.
Super Visa document checklist for self-employed hosts (all in one place)
Host / invitation package
- Signed letter of invitation (host, and co-signer if applicable)
- Family-size list with every person's name and date of birth
- Proof of host's status (citizenship, PR card/COPR or Indian status document)
- Proof of relationship (birth or baptismal certificate naming the parent/grandparent)
- Income proof from the tables above (NOA preferred)
Applicant
- Private Canadian health insurance: valid at least 1 year from entry, minimum $100,000 emergency coverage, covering health care, hospitalization and repatriation, paid in full or with a deposit (quotes are not accepted)
- Immigration medical exam with an approved panel physician
- Documents not in English or French with translation (and affidavit if the translator is not certified)
- [Any extra documents required by your local visa office
Applicants must be outside Canada when applying. A Super Visa allows stays of up to 5 years at a time, with multiple entries for up to 10 years. IRCC lists fees starting from Can$100.
Common mistakes that cause refusals or procedural fairness letters
- Using business revenue instead of personal total income.
- Counting corporate retained earnings as the owner's income.
- Wrong family size, forgetting previously approved Super Visa holders or sponsored relatives still under undertaking.
- Inconsistent numbers between the invitation letter, NOA and bank statements.
- Late-filed returns: a self-employed host's filing deadline is June 15, but any tax owing is due April 30; if the 2025 return was filed late or not yet assessed, the NOA may not be available.
- Missing continuing-income proof for the visiting parent under Option 2.
- Assuming an accountant's letter replaces the NOA.
If an application has been refused, review the visitor visa refusal reasons and reapplication steps, then address the specific Super Visa income concerns in the refusal letter.
Next step
Self-employed and incorporated files are the most frequently questioned in Super Visa applications. If you are unsure which tax year, option or documents give you the strongest case, book a file review with K7 Immigration Services before you apply.
Always check the current IRCC page or consult a licensed immigration consultant.
Official sources