Look at IMM5748, Question 3. There you will see that EI amounts are deducted from total income to get to Available Income. In my view, EI should be allowed to be shown as income. But IRCC wants to ensure that in last three years, you were capable of earning above threshold without any assistance (EI), this is just raising the bar. One reason for this is that you are giving an undertaking for 20 years. It is pretty long time, so they just want to make it more difficult (stress test if you want to call it).[/QUOTE
Is that also included mat leave as well?