My common-law partner spent the majority of 2020 in Europe and joined me in Canada in December 2020. She did not earn money in Canada.
As per CRA, if your spouse or common-law partner is a non-resident of Canada, their net world income is their net income from all sources both inside and outside Canada. Enter this amount even if it is zero.
This amount will be entered in line 23600 of your return.
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