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A change in your marital status will require some planning and coordination between you and your former spouse where claiming personal tax credits and deductions for your dependent children are concerned. For example, only one spouse is entitled to claim a deduction for an eligible dependant. If you have at least two eligible dependants, you and your former spouse may claim the deduction for only one eligible dependant. If you have only one eligible dependant, you and your former spouse will have to agree on who will claim the deduction.
Another similar situation concerns claims for child care expenses and tuition, textbook and education credits. For child care expenses, you may only claim tax credits for child care expenses for the period in which your child resided with you. For tuition, textbook and education credits, a student may transfer these credits to only one parent. This matter too requires prior agreement between you and your former spouse.