I understand OP isn't eligible based on his income. But should a sponsor who entered the pool in 2020, received ITA in 2022 show tax statements for past 5 years?
Below is what I see on the CIC portal.
If invited to apply --> They you apply --> Provide 3 tax years statement before the date you apply (2019, 2020, 2021)
There is no where CIC asks for 2017 and 2018 tax statements, even if you entered the pool in 2020. If you got an ITA, then they assess the immediate 3 previous years tax statement. Isn't that right?
*********************************************************************************************************************************************************************
If you’re invited to apply, you have to
provide proof that you meet the income requirements for each of the 3 tax years before the date you apply.
We can’t assess whether you meet the income requirements until you apply (if you’re invited).
Note: For the 2022 process, we’ll assess sponsors on their income for tax years 2021, 2020 and 2019.
This table applies to you if you live in any province or territory except Quebec. If you live in Quebec, the Quebec ministry in charge of immigration will
assess your income.
Income required for the 3 tax years right before the day you apply (sponsors applying in 2022)
*********************************************************************************************************************************************************************