Unfortunately, it is required as per the Canada Revenue Agency (CRA) that all of the tuition fee required to bring his taxes to zero be used before the left over amount can be transferred to you as seen in this CRA link: Transfer the current year's amount
You (your son) may transfer a maximum of $5,000 of the current year’s federal tuition amount, and where available, the applicable maximum for provincial and territorial tuition, education and textbook amounts, minus the amount you used to reduce your tax owing as calculated on Schedule 11.
Thank you for choosing TurboTax.
