Thanks for reaching out to us. If the student has a taxable income, he/she will have to use the tuition amount to reduce their taxes to zero first before they are able to transfer any amount to their parent.

To transfer the unused tuition amount, the interprovincial transfer rules have to be taken into consideration because some provinces have eliminated their provincial tuition amount. 

The student has to calculate the tuition amount needed for their tax calculation on schedule 11 on their return and use the same schedule to calculate the amount they can transfer to their parent.

The following link has the most commonly asked questions regarding the student tuition amount:

https://turbotax.community.intuit.ca/community/family-education/help/frequently-asked-questions-abou...