This only applies if you immigrated to Canada during this tax year.

To properly calculate some of your Canadian tax credits, the CRA needs to know when in the year your partner earned their net Canadian income.¹

Box A is the amount of Canadian net income your partner earned while you were resident of Canada.

Box B is the amount of Canadian net income your partner earned before you were resident of Canada. If you and your partner immigrated to Canada at the same time, box B will usually be $0.

Where does the amount in box C come from?

• If you and your partner are using linked returns, the amount in box C comes from line 23600 of their tax return. You can see how this was calculated by reviewing the T1 General in the Documents section of their return.
• If you are your partner aren’t using linked returns, this is the amount of net income you reported in the Your Partner section.

Why is box C $0?

• If you are using linked returns and you haven’t yet finished your partner’s return, box C might not yet be correct. Finish your partner’s return before entering boxes A + B.
• If you are using linked returns and you are finished your partner’s return, their net income for tax purposes might be $0. See how the amount on line 23600 was calculated by reviewing the T1 General in the Documents section of his or her return.
• If you aren’t using linked returns, this means that you have entered $0 or that you have indicated you will not report your partner’s income in the Your Partner section.

Your partner’s net Canadian income is the amount from line 23600 of their Canadian tax return. Please note that net income means their gross income net of allowable tax credits and deductions, it does not mean their income net of tax withholdings. If they did not earn any Canadian income, it is $0.