If your wife isn’t a Canadian resident and doesn’t owe any taxes, then she doesn’t have to file a tax return in Canada. However, on your tax return, you will still need to enter her name and birthdate. Use 000000000 for her SIN number. You can enter her income in Canadian dollars, or say “YES” when it asks if her income was zero. If you don’t know what her income is, then you will need to say “NO” to the spousal amount.
