"As a rule, financial resources must originate from Canadian sources. An officer can, however, consider income received from foreign sources if it was declared by the sponsor to the Canada Revenue Agency (CRA) and appears on their Notice of Assessment (NOA). It is important to note that income abroad may not be a reliable indicator of future or stable employment in Canada. IRCC staff cannot easily verify if foreign income can be transferred to Canada and converting foreign income into Canadian dollars can be resource-intensive. In cases of default, collection and litigation, it is easier to recover income from Canadian sources.
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 to the CRA and appears on their NOA."
https://www.canada.ca/en/immigratio...c-classes/family-class-assessing-sponsor.html