Yes. If the T2202A is in her name,
you need to claim the tuition on her tax return first. If she has any tax
owing, it will be used to reduce or eliminate it. You must also enter how much
will actually be transferred. TurboTax will help by letting you know how much
she is allowed to transfer – you can change the amount if you are taking less
than the maximum.
How do I enter tuition
transferred from my spouse or child? https://turbotax.community.intuit.ca/replies/2647703