How do I claim student expenses for my wife. She's not working... ?

 

Seniors and students

Even if your spouse is not employed, she will need to file an income tax return and report her tuition and education amounts on her income tax return and then transfer them to you.  

When you are preparing your income tax return, click on Find in the top right-hand corner, type Tuition transfer amount, select it and click Go.  You will then be able to enter the necessary details.