I've been a resident of Thailand for the last 10 years and have paid taxes here and not in Canada since I arrived. My wife (6 years) and I plan to move to Canada next year and I plan to sponsor her as she is a Thai national. I know from my research that I'm not required to validate income under the spouse clause but I'm curious to how "Option C" applies to me? We both work full time, pay taxes here, own a house (which we plan to sell). What do I need to do in the way of income / tax statements or are they even required in my case.