A student applying under SDS (Student Direct Stream) worried that their father's income tax returns showed only ~3 lakh per year, even though the family had sufficient cash (from a recent property sale plus savings). The thread's answers are unusually clear on what actually matters:
- SDS is built around the GIC + prepaid tuition, not parental income. The baseline shown by approved members: GIC purchased, first-year tuition paid in full, plus bank statements showing funds for the remaining study period. One member was approved showing only the GIC and full tuition paid for a one-year program.
- ITR (income tax return) carries little weight under SDS. The thread's standout claim: 'ITR holds no value. This was told to me in an IRCC Webinar by a visa officer.' Under SDS the liquidity requirements (GIC + tuition) are designed to replace income-source scrutiny. Treat this as the group's experience, not official policy — non-SDS routes weigh income sources more heavily.
- Large cash from a property sale is workable. If your funds come from a recent asset sale rather than salary, the SDS structure (convert it into the GIC and tuition payment) is precisely the clean way to present it. Keep the sale documentation in case a source-of-funds question arises.
Bottom line: under SDS, fund
availability (GIC, paid tuition, bank balance) beats fund
provenance (parental ITR). If your family's documented income is low but cash is genuinely available, SDS is the friendlier route.