In general:
IRCC processing agents tend to be familiar with the kind of documents IRCC requests from clients. And they tend to be far, far more competent in appropriately weighing the information than many in forums like this give them credit.
Yes, IAD and FC decisions sometimes reflect instances in which IRCC has made an unwarranted conclusion from this or that information.
Stuff Happens. But what usually happens, what actually happens by a big margin, is that IRCC gets it right.
The vast majority of IRCC clients (all of us immigrants) have little or no reason to worry that IRCC will jump to an erroneous conclusion based on documents obtained in the course of processing a PRC or PR TD or citizenship application.
Sure, I realize that there are more than a few discontent participants in this forum who are inclined to urge or argue otherwise. And sure, for PRs who are in a
cutting-it-close situation, the harsh light of elevated scrutiny can seem to unfairly tip the scales against them. But, the truth is that IRCC usually gets it right, and to the extent that IRCC does not get it precisely right, those outcomes tend to favour clients more than going against clients.
My question: is the exit /entry report shows the final destination of flight or it shows the transit airport country as a destination.
What a record-of-movement or exit/entry report shows depends on the specific country from which it is obtained. Many countries will not provide any such records. Canada's CBSA travel history, for example, will not show exits dates and thus show nothing about about destination (except perhaps exits to the U.S.; I am not clear about the status of U.S. and Canada entry record sharing, records of entry to one reflecting exit from the other).
In particular, the details included in a record-of-movement vary from country to country.
Thus, in the abstract, without reference to a specific country, there is no answer for this question.
And since such things are always subject to change, anecdotal information in this regard will not be a reliable indicator of what will be shown in another person's record-of-movement from even the same country.
Basically, the way to know what is in a record-of-movement from a particular country is to actually obtain one.
Reminder: For all documents submitted to IRCC, any information which is not in one of the official languages must be properly translated.
Also note: if IRCC requests a record-of-movement, it would be misrepresentation by omission to withhold a record-of-movement one has obtained. It would be an overt misrepresentation to report to IRCC one cannot obtain a record-of-movement if one can be obtained, let alone if one has been obtained. While jail time would be unusual, possible but unusual, the other consequences for misrepresentation should be severe enough to discourage any temptation to play games in this regard.
How will IRCC interpret the record-of-movement? What inferences or conclusions might IRCC reach based on such records?
IRCC will not interpret the information. A record-of-movement should consist of factual details and thus need no interpretation.
IRCC will compare those factual details with facts reported by the PR. No rocket science necessary to figure out that this is mostly to look for any information which contradicts or is otherwise inconsistent with information the PR has reported.
Beyond that, in terms of how IRCC processing agents analyze or think about the data or information, it is largely impossible for those of us in the public to know that.
That said, it is relatively easy to discern probable highlights. In particular, IRCC will almost certainly focus on any information or data which indicates the PR was outside Canada on a date the PR reported being in Canada.
Example: PR reported being in Canada 1 April, 2015 to November 30, 2015, and there is data in the record-of-movement indicating travel abroad between those dates.
DUH! No advanced equations in astro-physics necessary to identify the inconsistency.
Thus, for example, if the record-of-movement from country XYZ shows an exit from that country April 21, 2015, that would be contrary to the PR's report of presence 1 April, 2015 to November 30, 2015, and thus would discredit the PR's account of presence during that time period. If destination information is included in the record-of-movement that is of little or no import. The PR was clearly abroad during a period of time the PR reported being in Canada.
What inferences will IRCC make based on this example?
Again, we cannot really know the mental machinations of an IRCC processing agent. But also again, based on what we do know and understand about how IRCC has approached others when there are such discrepancies, it is likely that IRCC will at least
doubt ALL the PR's reported time in Canada except to time that is affirmatively documented by objective evidence. That is, the PR's credibility is compromised, so IRCC will not rely on what the PR reports unless, and then only to the extent, reported facts are supported by separate evidence deemed credible.
From what can be discerned based on published IAD and FC decisions, IRCC rarely recalculates or reconstructs presence-calculations based on information it obtains during processing, except to the extent that doing so might definitively show the PR (including citizenship applicants) did not meet a presence requirement. More often, much more often, IRCC merely concludes that if a PR's report is materially inconsistent with information IRCC has obtained, the PR's report of dates present
fails to meet the requisite burden of proving presence for the prescribed period of time, again unless the PR submits sufficient objective evidence to otherwise prove presence as required.
Big versus little discrepancies.
Contrary to the protests of some, IRCC tends to be rather liberal if not lenient when it assesses cases in which some discrepancies have been identified. Minor errors are almost always deemed minor mistakes.
Many, many PRs have failed to report a whole week of absence, and many even longer absences, without IRCC so much as hinting there was misrepresentation, even though obviously ordinary reason suggests such lapses are at least in the realm of
should-have-known (the "forgot" excuse for unreported absences of a week or more is rather weak if not simply unbelievable), which makes the omission at least constructively willful, therefore a material misrepresentation. Yet, again, IRCC has taken such lapses by clients in stride, with minimal effect except to deduct that time from the calculation of days present.
The tables are turned, however, if there are blatant and substantial discrepancies and particularly if those are of a size which will likely affect whether the PR meets the respective requirement.
The tables are also turned, against the client, if IRCC otherwise perceives reason to question the PR's credibility. This can happen due to many, many variable circumstances. But among the more salient examples is if there is cause for IRCC to perceive the PR has deliberately attempted to mislead. This is just one reason why the appearance of playing games (and for lots of PRs
cutting-it-close there is, rather often, the appearance they are playing games) is a bad, bad idea. A bit like playing five card stud but letting the other side have two extra cards. Or putting two more bullets in the gun when playing Russian Roulette. Which hardly abates the criticisms flung at IRCC when the odds do not play out favourably.