As per the Canada Revenue Agency(CRA), you will not able to transfer the tuition amount to anyone if you carry forward. Please refer to this CRA link for more detail: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-32300-your-tuition-education-textbook-amounts/transferring-carrying-forward-amounts.html
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