Apportionment of expenses to different sources of income

How does DT Max handle the apportionment of expenses to different source of income?

The apportionment of expenses to different sources of income is done in such a way as to allow for the maximum flow-through of credits to the beneficiary.

For example, if the beneficiary has both interest income and dividend income, DT Max will allocate the expenses to the interest income first because this way, the beneficiary can get a dividend tax credit.