After you file

No, you do not need to file your spouse's return with the CRA if they are not a resident of Canada and do not have a Social Security number. The Canada Revenue Agency (CRA) does not require you to file your non-resident spouse's tax return. However, you do need to report their income on your tax return, particularly if you are claiming the Canada Child Benefit (CCB). This information is needed to determine your family's net income for the CCB.

 Guide to Claiming a Non-Resident Spouse and Dependants ...

 

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