I spoke with a friend in a similar sitch and she says that her and XH just claim one child each for the deduction, they've never had a problem doing that. So, I'll probably do that. Again, my XW splits the expenses for the kids 50/50, it's only fair to share the tax break due too . I'm not out to screw anybody, or make her bleed financially. I'm out to keep the best possible R between us for our kids. That doesn't mean I'll bend over backwards and accept any request, no matter how unfair, but this one is fair. Now whether I am open to amending the SA is another story! THAT will need some thought. She's scared that Revenue Canada will want proof in the form of a copy of the SA therefore she wonders whether we have to amend the SA? She forgets that RC doesn't even have to know we have a SA and what we agreed to means squat to them anyway. Many couples don't even have SA's, such as my friend, and have never had a problem with such claims. We'll see.