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Appendix H — Income Documentation Matrix

Appendix ID: income-documentation-matrix

Income type	Primary documents	Secondary verification	Common concern	Update trigger
Salary	Letter, paystub, T4	Employer call, deposits, NOA	Probation or mismatch	New pay period/job change
Hourly	Letter, paystubs, T4s	Guaranteed hours, YTD	Variable hours	New paystub/current YTD
Overtime	T4s, YTD pay	Employer history	One-time spike	Year-end/current trend
Commission	T4/T4A, T1, NOA	Employer commission report	Volatility/chargeback	Current YTD
Bonus	T4s/pay records	Employer confirmation	Discretionary/non-recurring	New annual result
Contract	Contract, invoices, deposits	Renewal history	Expiry/gaps	New contract
Sole proprietor	T1, NOA, T2125	GST/HST, bank statements	Write-offs/gross revenue	New tax year/interim decline
Partnership	T1, NOA, partnership statements	Agreement/K-1 equivalent records	Ownership/distribution	Partnership change
Corporation salary	T4, paystub, NOA	Payroll remittances	Owner-controlled salary	Compensation change
Dividends	T5, T1, corporate statements	Resolutions/deposits	Double counting	New financials
Corporate NIAT	Financial statements, ownership	T2, bank and liquidity	Not distributable	Interim statements
Rental	Leases, deposits, T776	Market rent/rent roll	Vacancy/legal use	Tenant/lease change
Pension	Pension statement, T4A	Deposits	Survivor reduction	Annual statement
CPP/OAS/GIS	Government statement, deposits	T4A	Benefit changes	Annual adjustment
RRIF	Statements, withdrawals	Asset balance	Sustainability	Market/withdrawal change
Investment	T5/T3, statements	Portfolio history	Capital return/volatility	Material portfolio change
Support received	Agreement/order, deposits	Court/lawyer confirmation	Duration/irregular receipt	Missed payment/order change
Foreign employment	Contract, pay, tax, deposits	Employer and bank verification	Currency/continuity	Relocation/rate change
Disability benefit	Insurer/government statement	Deposit history	Taxation/duration	Benefit review
Maternity/parental	Benefit statement, employer letter	Return date/top-up	Temporary amount	Return-to-work change

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