Hi
Try sending proof of your income from that year, and an explanation of why it was not included, to the visa office to be added to the file. And send proof of your income from all later years, too. It may not help, but the visa officer is supposed to look at all evidence submitted, so I think it is worth a try. Otherwise all they have is the CIC notice that you are ineligible to sponsor.
The OP to be eligible had to earn the income from Canadian sources in the year prior to the date of the application. There is an exception, where the sponsor lives in Canada near the border commutes to work in the US, and reports his income on his Canadian tax returns.