If it applies, enter your spouse's or common-law partner's net income in the "Information about your spouse or common-law partner" area on page 1 of your return. Report this amount even if it is zero.
If the amount you calculate for line 23600 of your return is negative, you may have a non-capital loss. Complete Form T1A, Request for Loss Carryback, to calculate your loss and any amount you may want to carry back to your 2017, 2018, or 2019 return.
If you have any questions, please contact us.