he is not a dependent

in term of your income return. Since he lives in China.
You should not have include him as your dependent when filing your last year's income tax. He is only your dependent if he lives in Canada.

You will have to return to Revenue Canada the amount you deducted. They will make you do that.

If you refuse give the money back, you will have trouble with your this year's return.

Your hu*****and should apply SIN card. And then, if you have the gnuts, just put him as your dependent and put his income as 0 . However, it is against the law if they find out. If not, you are lucky.

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