Enter on line 51 the amount from line 275 of your spouse's income tax return (your spouse on December 31, 2024).

Special cases

• If your spouse was resident in Québec for only part of the year, you must take into account their income for the entire year (including income earned while not resident in Québec).
• If your spouse declared bankruptcy in 2024, you must take into account their income for the entire year.
• If your spouse died in 2024, you must take into account the income reported in the main return and in any separate returns filed for the year of death.