My wife and I legally separated in 2013 and live in different households. We have two sons, aged 11 and 10 and we have joint custody and joint guardianship for our children. The children spent 50% with each parent. We have a legally signed separation agreement which states that neither parent is required to make spousal or child support payments since we have joint custody and similar incomes. Since we have two sons under the age of 18, can we both make a tax claim for Lines 305 and 367 each year or can only one of us make these claims? For example, can my wife claim Lines 305 and 367 for our 11 year old for the 2015 tax year and can I claim Lines 305 and 367 for our 10 year old for the same 2015 tax year?