Hello, asking for one of my friend. My friend wants to sponsor their parents for 2020 but the problem is he is not meeting minimum income for 2017 as he is only short for 14000 dollars to meet income. Is it advisable if he increase 2017 income now pay the taxes and have is re assess to be in that 2017 income threshold? Increasing income would not be an issue from CRA but he is more concerned as IRCC will see that 2017 NOA was reassessed in Nov 2019 for the year of 2017 any advise would really appreciated. thx.