I phoned CRA about this and they advised that the taxpayer needs to claim the $8,870 amount on line 31600 and CRA will see that the full amount is not needed to be claimed and can therefore be transferred to the daughter. The daughter will claim the amount that can be transferred on line 31800 of her tax return. So, in effect, the Disability Tax Credit will appear on both of their returns. Seems odd but that is the way it is to be done. Thanks to all who have responded, especially TurboTaxGinette, who had the correct response, which I questioned 😃
