Use 000 000 000 as a SIN# for now but I will encourage you to contact the CRA at 1-866-223-4403 to inquire about getting an ITN (Individual Tax Number) or TTN (Temporary Tax Number) for your non-resident spouse.
The link below will provide you with the application form.
dimaschirinos
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ellenyl97
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carter-g-baird-g
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sammac1
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francychesca
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