She has no SIN number at this time. What do I use for this step?

[Kaur]

You can start a completely new return for your spouse.  If she doesn't have a Social Insurance Number, you would enter 000 000 000 in that field.  If she does have a social insurance number, enter it but also you will need to print it out and mail it to the Canada Revenue Agency if this is the first time that she will be filing an income tax return.

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