The tuition amount has to be calculated in the student return first for a reason. The student has to complete schedule 11 to calculate if they have any taxable income in which he/she will need to use a portion or all of the tuition amount against. If the student has a taxable income and needs to use the tuition amount to reduce the tax liability to zero, the student will not be able to carry it forward or transfer it to a parent or grandparent. This is what the first portion of the schedule 11 is for.
If the student did not use all of the tuition amounts against their income --> unused portion --> they can either carry it forward or transfer it. This is calculated in the second portion of schedule 11.
Please check the CRA link on how to file for tuition and education amount;
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p105/p105-students-...
I hope this was helpful
