Yes, PhD funding can count toward the IND income requirement for sponsoring a spouse, but only if it meets specific conditions. The funding must be a fixed, salaried employment contract (not a grant or scholarship) with a gross monthly income of at least the applicable minimum, which is currently around €2,200 per month (2024). Your wife's Ontario Graduate Scholarship or similar funding likely does not qualify because it is not a regular employment contract from a Dutch employer.
The IND requires the Dutch sponsor to have a stable, sufficient income from a Dutch source, typically a permanent or fixed-term employment contract of at least one year remaining. PhD candidates in the Netherlands are often employed by a university under a collective labor agreement (CAO), with a salary that usually meets the income threshold. However, your wife's current Canadian funding is from a non-Dutch source and is likely structured as a stipend or scholarship, which the IND generally does not accept. Even if she were to start a PhD in the Netherlands, the income would need to be from a Dutch employer and meet the minimum.
Practical tradeoffs: If your wife secures a PhD position at a Dutch university, her salary (typically around €2,500-€3,000 gross per month) would exceed the threshold. But the contract must be for at least one year at the time of application. If she has a part-time PhD or a grant without a formal employment contract, it will not count. You also need to provide proof of income, such as recent pay slips and an employer statement.
Concrete next steps: Check the IND website for the exact income amount (updated annually). Have your wife explore Dutch PhD vacancies that offer employment contracts. If she cannot find one, consider alternative options like a job in the Netherlands that meets the threshold, or use savings (the IND does not accept savings alone, but a combination with income may be possible if you have a job offer). Also, ensure you meet other requirements like the civic integration exam (inburgering) if you plan to stay long-term.
For the most accurate guidance, consult an immigration lawyer or the IND directly, as individual circumstances vary.