My wife has a T5007 in her name but it is for our disabled son that is 19 years old. He is mentally at the level of a 4 year old and not mentally capable

[polar315]

Should this be declared on my wife's return or my son's? It has her name for son's name

[TonyC11 · Accepted solution]

Put this on your wife's return. It will be included in her Net Income but is then deducted, so that it isnot part of Taxable Income.