With a reminder that I am NOT an expert and NOT qualified to offer personal advice . . .
Short answer: this appears to be an IAD decision setting aside a Visa Office (IRCC) decision denying a PR Travel Document and that this decision was based on H&C grounds.
Thus, assuming this is the case (again, that is what it appears to be), it should be safe to make a PR card application soon (probably not necessary to include copy of IAD decision but it would not hurt).
In particular --
-- days you have been in Canada since the PR TD was denied do indeed now COUNT toward any future evaluation of your compliance with the Residency Obligation . . . falling out of the calculation when they are five years past.
-- an H&C decision effectively equals being in full compliance as of the date of the decision, so it should be safe to apply for and obtain a new full five year PR card now
-- -- however, the latter is NOT an altogether free pass; remember, the RO is an ongoing obligation so each new day involves, to some extent, different circumstances; it is NOT likely there will be any issue at all with this UNLESS you go abroad in the near future and either stay abroad for a significant period of time OR you are no longer maintaining a primary residence in Canada
-- -- in particular, the main risk would arise if you applied for another PR Travel Document from abroad (this H&C decision should still result in it being granted, UNLESS the Visa Office determines a sufficient change in circumstances to reach a contrary outcome)
CAVEAT: maybe wait a month or so still before making a new PR card application.
I do not know WHEN you actually received notice of the decision. More importantly, I do NOT know when the Minister received notice of the decision. Without revisiting the governing statutory provisions, my recall (which is a bit rusty about this in particular) is that the Minister probably has a fair amount of time (
at least thirty days, maybe more, plus mailing time from date of getting NOTICE of the decision) to decide whether or not to pursue an appeal to the Federal Court. You probably do NOT want to make a PR card application until the time within which the Minister might seek review in the Federal Court has conclusively passed.
OTHER OBSERVATIONS:
For clarification:
The IAD decision in these cases will NOT (not ordinarily anyway) result in a referral for reconsideration by another officer. The IAD hears and decides these cases essentially
de novo, meaning the IAD hears the evidence and arguments (including any additional evidence, which can include evidence of events occurring after the decision denying the PR TD denial, including for example evidence of presence and establishment in Canada while the appeal has been pending), and makes its own, final decision . . . subject to the possibility of judicial review by the Federal Court (as sought and obtained by either the PR or the Minister).
In contrast, a Federal Court decision setting aside an IAD decision (in RO cases) will ordinarily result (with rare exceptions) in the matter being referred to another IAD panel for reconsideration. (Exceptions would probably be where the facts give rise to issuing a Writ of Mandamus to IRCC, which is rather unusual.)
Just to be clear . . . it appears you made a PR TD application and it was denied, and that is what you appealed. This is not being "reported by IRCC." The Visa Office decision to deny the PR TD application was a formal decision terminating your PR status, SUBJECT to the right of appeal.
Being "reported by IRCC" for a breach of the PR Residency Obligation is perhaps the least common way PRs face loss of PR status for non-compliance with the RO.
The most common procedural path is either (1) being denied a PR TD (which apparently was your path), or (2) being reported by CBSA at a PoE upon arrival in Canada.
IRCC can and sometimes will "report" PRs for RO non-compliance, but this will generally arise if a PR applies for a new PR card and is examined by a local office and determined to be in breach . . . or if a PR engages in some other transaction with IRCC, like applying to sponsor a family member, and it is apparent the PR is NOT in compliance, so there is an examination by a local office and the PR is determined to be in breach.