A Nigerian refusal is answered with CAC and FIRS, not a bigger naira balance
The graduation file is the funds evidence
A sister applying from Nigeria for a graduation visit was refused three times. The note did not quarrel with the trip. It said the bank statement showed a large balance, then “there is insufficient evidence of the source of funds” and “limited verifiable evidence of the business income.” The anonymised note and the exhibit list are in the graduation case: the CAC certificate, two years of FIRS filings, 24 months of business statements, and the five largest deposits annotated with the customer and the invoice. That is one applicant. Read your letter before you copy her exhibits.
CAC is the proof the business is registered
The Corporate Affairs Commission certificate, or a status report, is the paper that says this business name exists and you are on it. A letter that says “I own a business” without that certificate is the claim the officer already did not believe. On the graduation file, that certificate was missing behind the balance.
Fees, the visa office, and processing time are on the Nigeria application guide. This page is only the papers that answer a funds refusal.
FIRS is the proof the income was reported
A Federal Inland Revenue Service tax clearance certificate, or the filings for the last two years, is what shows the business reported income to the tax authority. If the business is below a threshold and has no company filing, use the personal return that includes the business income and say that in the letter. Do not leave a blank where the tax paper should be.
How those filings sat next to the deposits on the graduation file is the source-of-funds rebuild. Annotate your own largest credits the same way: customer, invoice number, and the invoice. Her deposits are not yours.
The papers, in Nigerian Pidgin
- CAC — company paper. Corporate Affairs Commission certificate or status report, in the business name on the account.
- FIRS TCC — tax clearance. Tax Clearance Certificate from the Federal Inland Revenue Service, for the years that cover the credits.
- C of O — land paper. Certificate of Occupancy or a registered deed. E suppose get your name. Your papa land no be your tie.
Visitor visa (from outside Canada) — Nigeria: 93 days
On September 22, 2026, IRCC's processing-time tool showed 93 days for Visitor visa (from outside Canada) when the country is Nigeria. The tool updates weekly. 93 days is an estimate, not a date IRCC owes you. Add the biometrics appointment and the time for the passport to come back.
What Canada charges — Nigerian naira on September 28, 2026
IRCC charges Canadian dollars. The NGN column is the ExchangeRate-API mid-market rate on September 28, 2026: ₦974.12 per CAD. A card issuer or a money changer will not use this rate. Confirm the CAD figure on the IRCC fee list.
| Fee | CAD | NGN | Note |
|---|---|---|---|
| Visitor visa, per person | $100 | ₦97,412 | Single or multiple entry. IRCC does not refund it if the visa is refused. |
| Visitor visa, family of 5 or more | $500 | ₦487,059 | One fee when you apply together, at the same time and place, and the children qualify as dependants. |
| Biometrics, per person | $85 | ₦82,800 | Pay it with the application when biometrics are required. Often valid up to 10 years. |
| Biometrics, family of 2 or more | $170 | ₦165,600 | The maximum for a family applying at the same time. |
A first-time applicant who must give biometrics pays CAD $185, about ₦180,212, before any visa-application-centre service charge. Trip funds are a different test. The fee is not the funds.
The test does not change by country
Whether you will leave Canada is IRPR section 179. That rule is the same for every passport. Read the letter, change the file before you pay again, and treat a lump and weak ties as their own pages. This page is only the local paper.
- How to read the refusal letter
- What to change before you pay again
- When a lump does not match income
- What weak ties means
Nigeria only. Do not send another country’s registration.
Canada Visitor Visa Refusal Nigeria FAQ
Do salaried applicants in Nigeria need a CAC certificate and FIRS company filings after a visitor visa refusal?
No. CAC and FIRS company filings are for business income. A salary file uses the employer letter, payslips, and personal tax records.
Is a naira balance letter enough after a Nigerian visitor visa refusal, or does the next file need CAC, FIRS, and invoices that match the credits?
No. The refused file already had a number. The next file needs CAC, FIRS, and invoices that match the credits. The three-refusal graduation file is one Nigerian example of that set. It is not your letter.
Watch the questions, the analysis, and the evidence
Check out this video to learn about answering a number of questions, get free analysis and personalized evidences for your application.
8 major factors Canada visa officer checks
| Officer checks | What they may look at |
|---|---|
Why Canada? Tourism, family visit, event, business, etc.; itinerary; duration; whether the activities make sense | Why Canada? Tourism, family visit, event, business, etc.; itinerary; duration; whether the activities make sense |
Employment, business, property, spouse, children, family responsibilities, studies, other obligations | Employment, business, property, spouse, children, family responsibilities, studies, other obligations |
Job stability, position, salary, length of employment, approved leave, business ownership and activity | Job stability, position, salary, length of employment, approved leave, business ownership and activity |
Bank balances, transaction history, income, savings, source of funds, ability to pay for the trip and return | Bank balances, transaction history, income, savings, source of funds, ability to pay for the trip and return |
Family remaining in the home country versus relatives/family in Canada; overall circumstances | Family remaining in the home country versus relatives/family in Canada; overall circumstances |
Previous international travel, visas, compliance with previous visits, previous Canadian/US/UK/Schengen travel, etc. | Previous international travel, visas, compliance with previous visits, previous Canadian/US/UK/Schengen travel, etc. |
Previous refusals, overstays, unauthorized work/study, removals, previous applications and information provided | Previous refusals, overstays, unauthorized work/study, removals, previous applications and information provided |
Criminality, security, medical/financial inadmissibility, misrepresentation, and whether the information/documents are consistent and credible | Criminality, security, medical/financial inadmissibility, misrepresentation, and whether the information/documents are consistent and credible |
What is ImmigrationDM?
ImmigrationDM makes it easy to respond to a Canada visitor visa refusal.
You can use the Refusal Analysis to read the officer's reasons and see the missing paper. It asks about country, purpose, funds, and home ties, then you paste the letter. You get the concerns in order and the documents that prove each claim.
The free checkers test the money side of the file before you submit. The Source of Funds Checker shows whether the file explains where the money came from. The Trip Cost Checker compares the trip you typed with the balance you typed.
No matter where you are after a Canada visitor visa refusal, ImmigrationDM is here to help you prepare the next file.
Tools to help with a stronger application
Same checkers as the tool pages. They run on what you type.
Source of Funds Checker
Trip Cost Checker
Canada immigration laws
The consolidated Act and Regulations on Justice Laws. IRPA 34 to 42 is the on-site grounds page.
- IRPR — Immigration and Refugee Protection Regulations
- IRPR 179 — temporary resident visa
- IRPR 180 — a visa is not entry
- IRPR 180.1 — cancelling a visa
- IRPR 183 — how long the stay lasts
- IRPR 30 — medical examination
- IRPA — Immigration and Refugee Protection Act
- IRPA 11(1) — the examination
- IRPA 20(1)(b) — leave at the end of the stay
- IRPA 22(2) — dual intent
- IRPA 39 — financial inadmissibility
- IRPA 40 — misrepresentation
- IRPA 34 to 42 — inadmissibility grounds
GCMS notes versus officer decision notes
The decision note comes with the refusal letter. GCMS notes are the rest of the file.
GCMS notes vs officer decision notesWhich applications get the note with the letter, from which date, and when you still request the file.Read the guideInadmissible grounds
IRPA sections 34 to 42 are the grounds. A letter that cites IRPR 179(b) is a different test.
Canada inadmissibility groundsSecurity through an inadmissible family member, and why a standard visitor refusal is not that finding.Read the guideOther Canada visitor visa immigration resources
These pages cover the refusal letter, the money, the ties, and the papers that change by country.
How to read the refusal letter
The letter cites IRPR 179(b) when the officer wasn't satisfied you'll leave Canada. Read the factors under that line before you apply again.
Read the guideWhat to change before you pay again
Match each factor on the letter to the document that answers it. Sending the same file again rarely changes the result.
Read the guideYou can reapply. There is no waiting period.
IRCC doesn't set a cooling-off period. The next officer already has the refused file, so the new one has to be different.
Read the guideWhen a lump does not match income
A large closing balance doesn't show where the money came from, whether you can use it, or whether income continues.
Read the guideWhat weak ties means
The officer is saying the file doesn't prove you will go home. This page shows how officers measure ties.
Read the guideThe reasons behind most refusals
Travel history, ties, purpose, and funds are different officer concerns. Each phrase on the letter points at different paper.
Read the guideHow to reapply in 2026
This page covers the 2026 reapplication rules, GCMS notes, and the order of a resubmission.
Read the guideCanada visitor visa from Nigeria
Processing time, fees in naira, and the CAC and FIRS papers a Nigerian business file uses.
Read the guideA graduation visit refused three times
A Nigerian sibling case: the officer note, the source-of-funds gap, and what the next file had to add.
Read the guide
Documents after a refusal, by country
- Documents that answer a India refusal
- Documents that answer a Philippines refusal
- Documents that answer a Pakistan refusal
- Documents that answer a Ghana refusal
- Documents that answer a Bangladesh refusal
- Documents that answer a Cameroon refusal
- Documents that answer a China refusal
- Documents that answer a Kenya refusal
- Documents that answer a Singapore refusal
Related
These are the country’s papers. Your letter is the list.
Paste the refusal. The preview names the line. The ranked analysis maps exhibits to that file.
Get the full analysis →Sources
- Three-refusal Nigerian graduation file — the note and the funds exhibits
- Corporate Affairs Commission
- Federal Inland Revenue Service
- IRPR section 179
General information from the regulation and IRCC’s public pages. Not legal advice. Not a prediction of a visa decision.