Well neha is right about demonstrating financial strength but it doesn't necessarily have to be in terms of "liquid money". For a 2 year course, you'll need to show "funds" that can support you and your sponsor for 2 years. "Funds" represents your total assets (liquid money + fixed and other current assets). But the 1st year's expense MUST be shown in liquid money with an additional CAD$10,000. For the remaining years, you can provide your property documents or other assets that have monetary value equivalent to your expenses for your course of study. I will be studying undergrad and it's a 4 year course. But my dad's bank statement showed a balance which was a little above my (and my family's) 1st year expense. The remaining was satisfied with property evaluation. But since it's a 2 year course, having liquid money for covering 2 years' expenses would definitely strengthen your case but it's not mandatory. One more point - income is definitely a factor. The VO needs to be convinced that your sponsor's annual income is greater than your and your sponsor's family's annual expense (if your liquid money is covering one year's expense).
