My wife's timeline is exactly the same as OP, except she left to go back home for a month in June and we apply for PR in July. I was wondering the same thing as tax season is coming soon.
She came in Mid 2019, we married Feb 2020, spousal PR app July 2020.
From reading through this thread I am getting majority saying that She does not have to file tax here because she as no SIN number + 0 income. I can file tax writing her in my taxes with sin 000-000-000 and get the tax benefit as a family. Is this understanding correct?
Also I was just reading She doesn't have to file tax because she receive no benefit, what about health care benefit? Does that count or change anything?