Thank you for your question.
As per the Canada Revenue Agency (CRA), to change the guardian or parent who is able to claim the Disability Tax Credit, you must first have a new, approved DTC application (T2201 ) on file with the CRA, completed by both the person claiming the credit and a medical professional. If they are transferring the credit from the dependant, Section 4 of the form must also be signed by the person with the disability.
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