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The student must report the tuition on their own tax return first. It does not matter to the Canada Revenue Agency (CRA) who paid the tuition fees, the claim is for the student. The University must issue a form T2202 for the tuition paid in the year. The T2202 is the official document for the tuition claim on the T1. The student may chose to transfer up to $5,000 to a parent from the tuition paid in the tax year not required by the student to reduce tax owing.
Find more information in this great turbotax article:
https://turbotax.intuit.ca/tips/claiming-a-tuition-amount-from-your-childs-college-5123
Hope this helps
