Who ever is entered first is the family head, and family head tax return is the first to be filed. Tax credits are applied to the ones with the most benefit Canada child benefit usually under mother. To put it to father, do F11 optimiza, select under federal Canada child benefit and then for control, select claim To transfer something, usually from dependant to family head, u need to be in the dependant tax return TRANSFER-OV from dependant to someone else OPTIMIZE on recipient spouse’s file Something that comes from the T4 cannot be considered reason for refund like union dues, except in the case of stock options