Master Plan — Consolidated

Boris (Slovak/Oman) · Wendi (US citizen / Canadian PR) · Vladimir (Slovak) · William

Version 6 — 10 August 2026. Supersedes all prior reports. Planning analysis only; not legal or tax advice.

1. The people and the fixed facts

Boris and Wendi met around March 2026 — about five months ago, and after Wendi landed.

2. Corrections log

Errors found and fixed across six rounds of analysis. Recorded so they are not reintroduced.

3. The three hard constraints

3.1 The sponsorship bar. IRPR s. 130(3): a person who obtained PR as a sponsored spouse cannot sponsor a partner for five years from the day they became a PR. The 2015 amendment confirms this applies even if the sponsor becomes a citizen. Wendi's earliest filing is ~January 2031. Not waivable in practice.

3.2 Living in Canada means paying Canadian tax. A home, a partner, and dependent children in Canada are the three strongest residential ties (CRA Folio S5-F1-C1). Boris would be a factual resident from the day he settles — regardless of day-count and regardless of immigration status. The 183-day rule (s. 250(1)(a)) is secondary and only reached if factual residence is ruled out. There is no safe harbour at 120 or 150 days.

3.3 Immigration status is irrelevant to tax. PR vs. work permit vs. visitor makes almost no difference to Boris's tax position. What PR buys is security of status, mobility, healthcare, benefits, eventual citizenship, and family stability — not tax savings. Worth weighing when deciding how much effort the immigration route deserves.

4. Immigration routes for Boris — ranked

4.1 FSW via a French-language category draw — best employment-free route

Unlike CEC, the Federal Skilled Worker program has no self-employment exclusion (contrast IRPR s. 87.1(3)(b), which excludes self-employment for CEC only). Boris's years running his own app business can count, with heavy documentation: company registration, financials, platform contracts and payment statements, bank records, third-party corroboration, mapped to NOC 21232 or 21231 (TEER 1).

The problem is selection, not eligibility. Estimated CRS: ~407 at CLB 9 English, ~419 at CLB 10 — roughly 100 points below 2026 general cut-offs (515+). CEC draws ran 507–518; PNP draws 708–805.

French changes everything. The 22 July 2026 French-language draw issued 5,000 ITAs at CRS 399. With NCLC 7 French plus CLB 9 English, Boris lands around 457–469 — comfortably clear.

⚠️ New constraint (effective 18 February 2026): IRCC doubled the qualifying work experience for all category-based draws from 6 to 12 months within the past three years, in a single eligible occupation. Confirm Boris's documented experience satisfies this for the French category.

Verdict: primary track. LAWFUL PLANNING. Requires roughly 12–24 months of serious French study.

4.2 IEC Working Holiday → CEC — most reliable, but needs employment

Slovakia participates; upper age 35, two attempts; age locked at the Invitation to Apply. At 33, Boris has the 2026 season (open now) and 2027 — at most two lottery entries. Open work permit up to 24 months.

CEC needs 1,560 hours over at least 12 months. Part-time counts, multiple employers aggregate, hours above 30/week don't, and the period need not be continuous. Lightest version: ~15–20 hrs/week over 24 months while running his own business alongside.

The catch: it must be genuine employment. Independent-contractor work is treated as self-employment and excluded. Work for a company he controls is excluded. Ownership at or above roughly 10% starts attracting self-employment treatment.

Verdict: highest-probability route, but requires the thing Boris wants to avoid. Enter the IEC pool anyway — the permit is valuable optionality and expires with age.

4.3 Working for Vladimir's company from Canada — FAILS ✗

I proposed this and it does not work. IRCC's rule is explicit: "Remote work for a foreign employer while physically in Canada does not count" as Canadian work experience. Qualifying CEC work requires being physically in Canada and employed by a Canadian employer.

Such work is treated as foreign work experience. It still generates CRS skill-transferability points and can be accumulated concurrently with Canadian experience ("dual dipping"), and — post-February 2026 — can build eligibility for category-based draws. But it will never satisfy CEC.

Separate tax exposure: once physically in Canada he is tax resident; the foreign employer may incur Canadian payroll obligations; an Employer of Record is the usual fix. Boris performing services in Canada also risks creating a Canadian permanent establishment for the Oman company.

Verdict: DISCARD for CEC. Retain only as foreign-experience CRS points.

4.4 CETA independent professional — useful bridge, not a PR route

Computer and related services are covered in Canada's CETA Annex 10-E (NOC minor group 217). Requires EU citizenship, a university degree, 6+ years' professional experience, a signed contract with a Canadian client, and self-employed status. LMIA-exempt under R204(a), code T43. Capped at 12 months in any 24-month period.

Obstacle for the ICT/investor categories: they require a link to an EU-established enterprise. Boris's company is Omani. A Slovak s.r.o. with genuine substance and a year of prior employment would open those doors, but that is a year of runway.

Verdict: lawful way to be present and working on his own terms. Leads nowhere for PR by itself.

4.5 C11 significant benefit — bridge only

Requires ≥51% ownership of a Canadian business, funded and viable, delivering significant benefit. A solo founder falls in the harder "self-employed" category. Self-employed time on C11 does not count for CEC. Exits are a later PNP entrepreneur nomination or FSW.

4.6 Provincial entrepreneur streams — poor fit

BC Base (~C$600k net worth / C$200k investment), BC Regional (~C$300–400k / C$100k — sources conflict), Alberta Rural (~C$300k / C$100k), Saskatchewan (~C$500k / C$300k Regina-Saskatoon), Manitoba (~C$500k / C$250k Winnipeg). Ontario has none. Most require physical presence, local job creation, and active management — a bad fit for an app business, and they demand a new Canadian business, which collides with selling the Oman company. A nomination is worth 600 CRS.

4.7 H&C under IRPA s. 25 — long shot

No sponsor required, and best interests of the child (Kanthasamy, 2015 SCC 61) is a primary consideration that Canadian-citizen children would support. But: 22–36 months processing, no work authorization while pending, wholly discretionary, and rejection rates have risen sharply. It is designed for people without options facing genuine hardship. Boris is a healthy 33-year-old EU citizen with means who can live in Slovakia or Oman without hardship.

Verdict: not a plan. Possible late supplement once children exist and establishment is real.

4.8 Closed or unavailable

Start-Up Visa — closed to new applicants 31 December 2025 (MI 90); ~500 federal business admissions/year; replacement pilot promised, no published criteria. Self-Employed Persons Program — paused since 30 April 2024, and limited to cultural/athletic self-employment anyway. Ontario entrepreneur — revoked. RCIP / FCIP / Atlantic — all employer-driven.

4.9 Chaining temporary status

IEC (24 months) → CETA IP (12 in any 24) → C11 → visitor. Lawful in principle but with gaps, and each transition carries refusal risk. Since tax outcome is identical either way, this is a viable way to live in Canada while pursuing PR — not a substitute for it.

5. The United States — reconsidered

The original instruction was to skip the US on tax grounds. Since the analysis established Boris will be taxed wherever he lives with the family, the immigration comparison deserves a hearing.

Immigration: dramatically easier. As a US citizen, Wendi can sponsor a spouse with no equivalent of the five-year bar. CR-1/IR-1 processing is 12–18 months — versus 2028–2029 for Canada, with no French requirement, no lottery, no employment condition. Under two years married at entry ⇒ CR-1 conditional 2-year card; two years or more ⇒ IR-1 10-year card.

The catch: domicile. Form I-864 requires the sponsor to be domiciled in the United States — not merely a citizen. Consular officers check at interview; without US domicile or concrete plans to re-establish it, cases are refused or held. Standard sequence: file I-130 from abroad, complete the NVC stage remotely, re-establish domicile before the interview.

This conflicts directly with Wendi's Canadian PR: she cannot build US domicile while banking 730 days in Canada. The US route likely means choosing the US and letting Canadian PR go.

Income: I-864 threshold is US$25,550 for a two-person household (2026), scaling with household size — Boris, William, and future children push it higher. Options if short: a joint sponsor (US citizen/LPR taking equal liability) or assets worth five times the shortfall.

Tax: worse than Canada. Worldwide taxation, self-employment tax, the Oman company becomes a CFC with Subpart F and GILTI (IRC §951A) inclusions, Form 5471, no equivalent of the Canadian small business deduction, plus state tax. An IRC §962 election can mitigate. Exit later triggers the §877A expatriation regime if he becomes a covered expatriate.

Family: the US is a Hague Abduction Convention party, but moving William still needs Clayton's consent or an Ontario order.

Verdict: the strongest alternative if immigration speed and family unity outweigh tax. Genuinely competitive with Canada. Needs a US immigration lawyer and a cross-border CPA before committing.

6. The company — what to do with it

6.1 Third-party sale — cleanest option, and newly quantified

Market data (2026): Flippa reports apps under $500k annual revenue at 1.2–1.8× revenue, $500k–$2M at 1.8–2.5×. Empire Flippers prices at 12-month average net profit × 30–50× monthly ≈ 2.5–4× annual net profit; ~$100k minimum, 15% commission, mandatory exclusivity.

Buyers reward diversified revenue, organic traffic, margins above 30%, and businesses needing under 15 owner-hours/week. Boris's business is ad-concentrated, platform-dependent and entirely founder-operated — it prices at the bottom of the band, ~2.5–3× net profit. At $300k net, expect roughly $750k–$900k.

Advantages over selling to Vladimir: eliminates s. 69 FMV risk, s. 251 non-arm's-length characterisation, sham/GAAR/s. 56(2) exposure, and the need for Vladimir to relocate. Produces clean, documented pre-arrival capital.

Tax: sold while non-resident, proceeds are capital, not Canadian income. On landing, s. 128.1(1)(c) deems reacquisition at FMV. Segregate the proceeds in a dedicated account with a dated statement from the day before residency begins; drawdowns are then demonstrably capital.

Trade-off: afterwards he has capital but no income, and rebuilds from scratch. Watch earn-outs — they keep him tied to the business and can convert capital into taxable income post-arrival.

Verdict: LAWFUL PLANNING. Probably the best answer unless profit is high enough to justify real Omani substance.

6.2 Sale to Vladimir with a vendor note

Workable but demanding. Requires an independent CBV valuation (s. 69 deems FMV regardless of stated price), a price-adjustment clause, commercial interest, defined currency, security and a real repayment schedule. Once resident: principal = non-taxable return of capital, interest = taxable, FX under s. 39(2) with a C$200 individual de minimis. The note gets the s. 128.1(1)(c) step-up — obtain an independent valuation of the note itself dated to the residency-start date.

The condition is genuineness: if Vladimir could sell the company tomorrow, keep everything, and Boris would have no recourse and no expectation of return, it is real. If there is an understanding that money comes back, it is a conduit.

Reporting: T1134 ceases after a complete sale before landing. The note is specified foreign property for T1135 from year two (first year exempt under s. 233.7). Mandatory disclosure (ss. 237.3/237.4) is not expected on these facts — no contingent fee, confidentiality or contractual protection hallmarks — but confirm.

6.3 Hiring staff in Oman — corrected rationale

Not because of the six-employee test (see correction #2 — irrelevant to an app business). Hiring helps for three different reasons: it shrinks s. 95(2)(b) exposure by shifting value creation away from Boris personally; a genuine local manager keeps central management and control in Oman (De Beers, Wood v Holden, Fundy Settlement); and it supports "carrying on an active business in Oman" for exempt surplus.

Where the six-employee test does apply, CRA now accepts five full-time plus one part-time, and unrelated independent contractors do not count.

Honest caveat: hiring people without genuine business function to manufacture a tax outcome is AGGRESSIVE BUT ARGUABLE at best. Real app companies do staff development, ASO, user acquisition, ad monetisation, analytics, QA and support — so a genuine expansion is plausible, but it must be real.

6.4 Canadian holdco + genuine Oman opco (exempt surplus)

Oman is a designated treaty country (Reg. 5907(11); treaty in force 27 April 2005). Active business income earned by an affiliate resident in and carrying on business in Oman accumulates in exempt surplus, and dividends to a Canadian corporate shareholder are deductible under ITA s. 113(1)(a).

But this is corporate-level deferral only. Every dollar Boris draws personally is taxed at Canadian personal rates. Because this family distributes 100% of profit annually, the deferral is worth close to nothing. It only pays off on genuinely retained, reinvested profit — which does not currently exist.

6.5 Single Canadian CCPC

~12.2% on the first C$500k of active income in Ontario, ~26.5% above. Note the same caveat: that is the corporate rate on retained profit, not Boris's effective rate. Personal draws are taxed as salary or dividends. SR&ED requires genuine technological uncertainty — routine app development does not qualify. OIDMTC now requires a product whose primary purpose is to entertain or educate children under 12 and excludes primarily promotional products — an ad-driven app almost certainly fails. Do not budget for either.

6.6 The gift question — settled

A genuine gift is not income in Canada (no source under s. 3; Bellingham, Cranswick). Slovakia abolished gift tax. But a pre-arranged routing of Boris's income through Vladimir and back is a conduit: the income stays Boris's under the sham doctrine and s. 56(2), with GAAR (Bill C-59: economic-substance test from 1 Jan 2024; 25% penalty under s. 245(5.1) from 20 June 2024; 3-year extended reassessment), plus s. 163(2) gross negligence (50%) and potential s. 239 prosecution. Canada, Slovakia, the UAE and Oman all participate in CRS; FINTRAC receives incoming EFT reports at C$10,000+.

Occasional genuine gifts from money that is legally Vladimir's: LAWFUL. Regular transfers sized to household needs: LIKELY SHAM/EVASION. A vendor note is strictly better — it gives Boris a legal right rather than dependence on generosity.

7. Wendi

7.1 PR is more flexible than earlier reports said. IRPA s. 28 requires 730 days in every rolling five-year period — only 40% presence, about 146 days/year. She can bank days (e.g. two full years in Canada, then three abroad). Time abroad accompanying Boris does not count, because he is neither a citizen nor a PR employed abroad by a Canadian business. But the constraint is far weaker than "PR would be lost," and this reopens the Slovakia / EU / Oman scenarios.

7.2 Citizenship. 1,095 days in the five years before applying, with pre-PR days credited at half-days up to 365. Earliest realistic application ranges from late 2027–2028 (if she banked maximum pre-PR credit) to ~January 2029 (no pre-PR time). Citizenship removes the residency obligation permanently — but does not lift the s. 130(3) sponsorship bar.

7.3 Misrepresentation. Because they met after she landed, the timeline is exculpatory. IRPR s. 4(1) assesses primary purpose at the time the relationship was entered into and genuineness in the present; a genuine marriage that later fails is not misrepresentation, and a child of the marriage supports a presumption of genuineness (Gill, 2010 FC 122). She should preserve evidence the marriage to Clayton was genuine at inception.

7.4 Clayton's undertaking runs three years from her landing (~January 2029), survives divorce, and makes him liable if she takes social assistance. She should avoid provincial social assistance until then; the Canada Child Benefit is not social assistance.

7.5 US obligations. Form 1040 worldwide; FBAR over $10,000 aggregate; Form 8938; Form 3520 for foreign gifts over US$100,000/year (penalty up to 25% under §6039F). Do not make the §6013(g) election — it would pull Boris's worldwide income into the US system. Keep her out of company ownership — not because of automatic GILTI (§958(b)(1) blocks attribution from Boris), but to avoid Form 5471 filing burden and complexity.

8. Children and William

Children born in Canada are Canadian by jus soli regardless of parental status (Citizenship Act s. 3(1)(a); only diplomatic exception). Slovak by descent from Boris, registered via consulate — giving them EU passports.

US citizenship requires Wendi to have been physically present in the US 5 years, at least 2 after age 14 (INA §301(g)). After Sessions v. Morales-Santana (2017) the same standard applies whether or not she marries Boris. Verify she meets this before planning around it. If she does, citizenship vests automatically at birth — not documenting the CRBA does not undo it, only defers the paperwork while the tax obligations legally exist.

Canada Child Benefit flows through Wendi as a PR immediately; Boris on a work permit needs the 18-month rule.

William: if the family stays in Ontario, most of the relocation problem disappears. If they move, Clayton's written consent or a court order is required. Hague Abduction Convention: Canada, Slovakia, EU states and the US are parties; Oman is not — which makes any Gulf relocation of William uniquely dangerous.

Boris's exposure: acting as a parent to William (financial support, settled parental role) can make him liable for child support under the Divorce Act / Ontario FLA if he and Wendi later separate. Unavoidable if he is to be a real step-parent; cannot be contracted away.

9. Failure cases

Relationship ends after Boris sells and moves. He has capital but no business, no spousal route, and whatever temporary status he holds. If on IEC, status ends with the permit. This is the single biggest reason not to sequence irreversibly.

Vladimir doesn't pay the note or stops gifting. Enforcement means litigating against his twin in Oman or Slovakia — expensive, slow, and relationally catastrophic. A properly secured note with defined remedies mitigates; nothing eliminates it. And if Boris retains practical control to prevent this, the sale was never genuine.

Revenue collapses. Platform policy change, ad-market shift or delisting can gut the business. Fixed Omani substance costs continue, the note may become uncollectible, and any entrepreneur immigration route premised on the business fails with it.

Reversible vs. irreversible. Reversible: French study, language tests, ECA, IEC application, entering the Express Entry pool, visiting Canada. Irreversible: selling the company, Vladimir relocating, Wendi divorcing, establishing Canadian tax residence. Keep all four behind proven relationship durability.

10. Decision framework — as a function of annual profit

Still the missing number. Locate yourself:

11. Action plan

Next 30 days — all reversible

1. Start French. Highest-leverage single action. Target NCLC 7; it converts an impossible CRS score into a workable one.
2. Enter the IEC pool for the 2026 season. Free option, expires with age, at most two seasons left.
3. Book language tests (CELPIP/IELTS + TEF/TCF) and start the ECA (WES, ~6–8 weeks).
4. Determine the company's annual profit and share it — everything else keys off this.
5. Slovak residency diagnostic. Deregistration is the strongest step but not conclusive: confirm no dwelling is available to him, gather day-counts and Omani tax residency certificates, and review pre-15 November 2021 years (no treaty protection). Check whether he deregistered from Slovak health insurance — if not, unpaid contributions may have accrued.
6. Verify Wendi's US physical presence (5 years / 2 after 14) — determines whether children can be US citizens at all.

Next 6 months

7. Decide Canada vs. US. The US is faster and simpler on immigration but worse on tax and likely costs Wendi's Canadian PR. This is the fork.
8. Get an independent valuation of the app business (baseline).
9. Explore a third-party sale — list with a broker to test real market pricing without committing.
10. If pursuing Canada: obtain Wendi's COPR and full PR file for review.
11. Do not sell, do not move Vladimir, do not divorce, do not establish Canadian tax residence.

Beyond

12. Once the relationship passes 12 months of cohabitation with independent evidence of permanence, revisit the irreversible steps.
13. Complete the company sale and platform migration (Google Play app transfer, AdMob/Meta payee profiles, W-8BEN-E) before Canadian tax residency begins, sequenced so new payee profiles are live before old ones close.
14. On arrival: SIN, OHIP, first T1 (triggers CCB via Wendi), first-year T1135 exemption under s. 233.7.

Advisors required

Canadian immigration lawyer/RCIC · Canadian cross-border tax lawyer + CPA · Chartered Business Valuator · Slovak tax adviser · Omani corporate/tax adviser · US cross-border CPA (Wendi) · US immigration lawyer if the US route is pursued · Ontario family lawyer (William; Boris's in loco parentis exposure)

12. Caveats

• Not legal or tax advice. Every figure and position requires professional confirmation in the relevant jurisdiction.
• Unverified / to confirm: whether the company's revenue is active business income or property income on its specific facts; Oman's final MLI Article 4 position; the exact in-force date of the Slovakia–Oman treaty; Oman's PIT executive regulations (due by 29 June 2026, issuance unconfirmed); Oman's current place on Slovakia's cooperating-states list; BC Regional net-worth threshold (sources conflict, ~C$300k vs ~C$400k); whether a related-party vendor note is accepted for provincial net-worth tests.
• Fast-moving: Express Entry categories and cut-offs, provincial programs, and federal business pilots all changed materially in 2026. Reconfirm immediately before filing anything.
• Oman's 5% personal income tax starts 1 January 2028 above OMR 42,000 (RD 56/2025) — relevant to Vladimir if he relocates.
• The plan rests on a five-month relationship. The sequencing above deliberately keeps every irreversible step behind proof that it will last.