When transferring a tuition amount to my parent, do I transfer the exact amount that they owe to CRA?

[Micol A]

Not quite; you can transfer up to $5,000 to your parent, depending on the tax calculations. 

(For more information, check out: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...)