http://www.cic.gc.ca/english/resources/manuals/ip/ip02-eng.pdf
5.30. Financial requirements
Financial resources must originate from Canadian sources for the following reasons:
• employment income abroad is not a reliable indicator of future or stable
employment in Canada.
• CPC staff cannot easily verify if foreign income can be transferred to Canada.
• converting foreign income into Canadian dollars is resource-intensive.
• in cases of default, collection and litigation, it is easier to recover income from
Canadian sources.
5.31. Exceptions to Canadian income rule
The exceptions to the Canadian income rule are as follows:
• sponsors who commute from Canada to work in the U.S.A. can use their U.S.
employment income provided it is declared as income on their Canadian income
tax return;
• sponsors living in Canada who declare income from foreign sources on their
Canadian tax returns, can use this foreign income to meet the financial
requirements for sponsorship.
Discretionary approval of financial requirements is not possible.