Can parents claim University Tuition (T2202) when the student has no income in 2018 and has never filed a tax return?

Since our son made no income in 2018,  we see no need to file a tax return?   Or since he has a T2202A, should he file a return and direct the T2202A amount to us (his parents, since we paid for the tuition)?  Without income will he be able to file a tax return?

Seniors and students

Your son is able to, and should, file a tax return.  He needs to enter the T2202A so that his Schedule 11 forms will calculate the amount available to transfer to you and any leftover amounts for him to carry forward and use in future years when he does have income.  By filing a return he will also be applying for the HST credit and any other applicable provincial credits he could be entitled to!