The mother did not have any Dependant Credits transferred to her non-refundable tax credits since her taxable income is less than her Basic personal amount -- she does not owe income taxes.
There are 2 Dependants whose Dependant Credits should be transferred to the father's non-refundable tax credits and included in his Basic personal amount.
The children's ages are: Dependant #1 is 6 years & 8 months and Dependant #2 is 7 months old as of
December 31, 2022
I see only 1 Dependent Credit added into the father's personal credit ($16,143 + $4,519 = $20,662)
Please transfer the 2nd Dependent Credit of $4,519 into the father's personal credit to equal the following
$16,143 + $4,519 + $4,519 = $25,181.
