If you arrive in Canada before October this year, before being abroad more than 1095 days since landing, the
who-accompanied-whom question is totally irrelevant, not a factor; you will be good to stay and live and work in Canada.
In contrast, if you do not arrive in Canada until AFTER you have been abroad more than 1095 days since landing:
-- you will be allowed to enter Canada (border officials cannot and will not stop you from entering Canada)
-- you MIGHT be examined regarding Residency Obligation compliance; without getting tangled in the more complex *why* elements, again you will still be allowed to enter Canada, but the outcome of the examination could be:
-- -- you are nonetheless waived into Canada, whether with a warning about RO compliance, or based on being allowed credit toward RO compliance for time living abroad with your citizen spouse, OR
-- -- you are issued a 44(1) Inadmissibility Report for inadmissibility based on a breach of the RO, which in turn could mean
-- -- -- another officer (technically called the "Minister's Delegate") decides to allow you to enter Canada (either overrules the first officer, regarding the credit, or allows you to keep status based on H&C reasons), OR
-- -- -- the other officer (again, the "Minister's Delegate") issues a Departure Order
ONLY the last of these constitutes a decision to terminate your PR status because you failed to comply with the RO.
Any of the other outcomes, you will be OK.
But if the last of these happens, that is you are Reported and issued a Departure Order, even if this happens,
you are still allowed to enter Canada. Even if this happens, the border officers cannot, and will not, turn you back.
Assuming you are coming to stay, what you then do is file an appeal. Not complicated. How that will go, well, sorting out the probabilities can get a little complicated, but the gist of it is that you stay pending the appeal. You can work pending the appeal. You can even travel in and out of Canada pending the appeal.
If you win the appeal, all is well. If you lose the appeal your spouse and you then begin a new sponsorship PR application.
But that is well down the road and subject to a whole lot of contingencies, things that cannot be known for certain until they happen. Biggest one: when it is you actually come to Canada.
Which warrants revisiting with some emphasis:
-- arrive before October, NO PROBLEM
-- arrive after October, after you have been outside Canada more than 1095 days, how soon you actually get here can still matter a lot, for example
-- -- if you arrive this year, before the end of December say, the odds are probably very good there will be NO problem at the PoE, or perhaps a warning; if nonetheless Reported, odds of the appeal going well should range from good to very good
-- -- the later you arrive, the closer to the date your PR card expires, the greater the RISK border officials will conduct a RO examination, and the greater the RISK it will lean toward strict RO enforcement rather than a warning, and ultimately the greater the RISK the accompanying-citizen-spouse credit is denied and a Departure Order is issued
So for now the major issue is WHEN you actually make the trip to Canada. And when you do that, depending on when that is, there will be many more pieces of the puzzle available, it will be easier, then, to apprehend where things are headed and make decisions about how to navigate your way forward from there.
Leading to . . .
Not literally or really true, since the major issue is how many days the PR is outside Canada before the PR returns to Canada. Which is still relatively unknown. And here, if the OP returns to Canada by October this year, not only are these not the major issues, they would be totally irrelevant.
Among other factors which could have significant if not more influence, is whether the PR is traveling with the PR's citizen spouse upon arrival.
But, OK, in a superficial way, this describes key factors which MIGHT have influence, indirectly, in how it goes for the OP IF the OP comes to Canada to stay after having been outside Canada for more than 1095 days.
But the premise itself, as you express it, is simply NOT correct.
That is, the following is NOT true:
If this was true, then the outcome in the Gehrke v Canada (Public Safety and Emergency Preparedness), 2019 CanLII 124068 (CA IRB),
http://canlii.ca/t/j4cms case would have been very different.
But it is NOT true. Or, at least in the dozens of official expressions of what Parliament "intended,"
vis-à-vis the
accompanying-citizen-spouse credit, NONE say this is what is intended.
Sure, here too, in a superficial way, this somewhat describes the influence these factors can have, as in MIGHT have, IF and WHEN an official is applying a more narrow interpretation of the
accompanying-citizen-spouse credit than what IRCC's own Operational Manual prescribes. In a backwards sense.
If actual official sources matter to you (which generally does not appear to be the case), the closest any official source comes to something like this, is stated in the Diouf v. Canada (Citizenship and Immigration), 2011 CanLII 59952 (CA IRB)
https://canlii.ca/t/fn81r case . . . which more than a few other official sources disagree regarding. Which means it would be utterly wrong to cite Diouf as definitively stating what Parliament intended -- it is at best one version of what some officials believe Parliament intended . . . and, to be clear, even what Diouf says is only somewhat in the ballpark of what you describe as "really intended."
In terms of how such factors influence these kinds of cases, your description points in the direction of the "why" underlying how some of these cases go, not based on what the officials say but based on extrapolating from the circumstances in those cases. Many times a close description is more off, more misleading, more confusing than a blatantly erroneous statement.
In any event, at this stage, your post clarifies NOTHING that is relevant to the inquiry posed. The OP is asking about what the actual procedures are likely to be if and when the OP does not return to Canada before October this year.