sentences:  Those taxpayers must reduce the pool of taxes going forward and advise the government of the change.Taxpayers with the third type of adjustments must advise the government of the change and make appropriate adjustments to unused FTC carried over.Some countries grant FTC to corporations owning shares of a foreign corporation when the shareholder receives a dividend or other deemed income (for example, under controlled foreign corporation provisions) based on the dividend payor's taxes and income.