he can only claim expenses he pays.  hope this helps. 

Can someone help me. I need to ask a question about dividends income from a child under 18 but don't where to go to ask in this forum. I need to know how does mother reports it in her tax return and which line. She has not received the T5, only a statement.

Thanking you in advance

try this example https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4015/example-t5-sl...