Hello My son has unused federal and provincial amounts that were carried over from last year that he did not need to use this year. Could we claim this on our return?

He did not include tuition amounts in his return, so did not think to indicate that he would be transferring the unused amounts to us

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No.  Only tuition credits earned in the tax year may be transferred.  Tuition credits carried forward from prior years may not be transferred and will continue to be carried forward.

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/324-eng.html

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