First, any tuition that the child
may have must be used to reduce their own tax payable. If they have any left
over, or they have no tax payable then they can transfer the tuition to a
parent. However, that parent can also only use the transferred tuition to
reduce their tax owing. If the parent owes nothing, or is getting a refund,
then they can’t use the transfer, even if they are the parent who actually paid
the tuition.
Here is how to enter tuition
transferred from a spouse or child:
https://turbotax.community.intuit.ca/replies/2647703
