Enter on line 51 the amount from line 275 of your spouse's income tax return (your spouse on December 31, 2022).

Special cases

• If your spouse was resident in Québec for only part of the year, you must take into account his or her income for the entire year (including income earned while he or she was not resident in Québec).
• If your spouse declared bankruptcy in 2022, you must take into account his or her income for the entire year.
• If your spouse died in 2022, you must take into account the income reported in all of his or her returns.