According to the Canada Revenue Agency (CRA), as long as there is a remaining tuition credit available, it may be transferred to the parent, regardless of what account was used. However only one person can claim the transfer, and the student cannot transfer any amount they carried forward in a previous year. So the tuition credit transfer must be for amounts used for the current tax year. For more information, check out: Canada Revenue Agency (CRA) - Tuition Amount Transferred
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