Hi TheTaxSmith,
Thank you for your reply and information. She is dependent on me.
You are correct that I am listing my mother as my dependent on my return.
So would the below be correct?
Her return: Line 31600 Disability amount (for self) $0 (not $8,576)
My return: Line 31800 Disability amount transferred from a dependant $8,576
So this totals $0 (her return) + $8,576 (my return) = $ 8,576
*****
And for the Ontario Tax Form ON428:
Her return: 5844 Disability amount (for self) $0
My return: 5848 Disability amount transferred from a dependant $8,712
Again, totaling = $0 + $8,712 = $8,712
Thank you kindly