Suspect that if you haven’t released your CRA records the visa officers will look bit more carefully at many applications especially if they are somewhat close to the LICO cut-offs and your salary doesn’t put you over the LICO amount If you have submitted previous NOA they May look at those. Both IRCC and CRA are aware that people are resubmitting income to qualify for PGP. Some have forgotten to count income but some are also committing fraud to qualify for PGP. It is pretty coincidental that right as you are submitting your PGP application you submit your income tax from 3 years ago for reassessment and I’m guessing the income went from not meeting LICO from being above LICO.CRA doesn't know that the income may be manipulated for sponsorship eligibility, but nobody knows what information CRA and IRCC are sharing. So if something is reasonable and possible to explain, then there will not be a problem. But don't underestimate the officers judgment and possibilities. They have the right to suspect, and who knows how they deal with such situations.