My father has been listed on my mother's T2201 as recipient for disability amount transfer.  Neither parent pays taxes (income too low) and cannot use the credit.  Now they both live with my wife and I and we help support them.  How do we change who can claim the disability amount transfer?  Do we need to do a whole new T2201?  She is considered permanently disability and would not necessary have to do a new form.  We just want to change who can claim the transfer (ie: from my father to myself). ... View more