Changing dependents to spouse in adjustments
I am filing adjustments for several past years after my clients received the Disability Certificate for thier son. In one year she had very little income but they still included both their children as her dependents.
My question is: if we file the adjustment to include the disabilty part on her return will CRA automatically transfer the unused part of her credits to him, or do we have to file adjustments for both of them for that tax year? ie makingthe children his dependents, not hers.