Sponsors from Quebec do not need this Printout Option-C to sponsor spouse to Canada (this is in official instructions in check-list IMM 5491, note before item 17).
From the check list (list of required documents):
An original "Option C Printout" of your and your co-signer's last Notice of Assessment for the most recent taxation year.
To obtain this printout free-of-charge from the Canada Revenue Agency, call 1 800 959-8281. If you do not provide this printout, provide an explanation on a separate sheet of paper.
You can request the Option-C during usual working hours, and you will get it in about a week (they promis during next 10 days). This document, original you should attach to documents to apply to sponsor your spouse to Canada.
As you can see from the text above - this Option-C should be for the most recent taxation year, it means you shold have your taxes paied, and assessment done.
Is regular "tax assessment" be Ok instead of "Option-С" nobody can tell you exactly, there were cases when this worked Ok, although by instruction its not allowed, it depends on officer who will review your case. But better order it and attach.
Print Option-C is printed on two pages and looks like the copy below (note - there is no exact words "Option-С" anywhere on the document, it's Ok):