Hi,

As a tax rule, tuition must be claimed so to reduce your taxes payable to $0. Even if you're transferring the amount to your spouse or parents, it must be claimed on your tax return first. 

Tuition is also claimed before other tax credits (medical, charitable, interest on student loans, dividend tax credits and the foreign tax credit). 

As such, if you have taxes payable, tuition will have to be claimed.

For more information about tuition tax credit: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...