t4a in my kids name from tuition reimbursement through my wife. Is it our income or theirs?

wife works private school and the kids (10years and 7 years attend). As a full time teacher we get tuition reimbursement in the form of a T4A making it a taxable benefit. Can I list it under the kids as income for them and avoid making my wifes income higher? The T$A is in their name.