Even though your son didn't work, he would have to file a tax return to claim his tuition and also to transfer it to you.
This FAQ tells you how to transfer unused tuition credits: https://turbotax.community.intuit.ca/community/family-education/help/how-do-i-transfer-my-unused-tui...
This FAQ tells you how to enter tuition transferred from a spouse/partner or a child: https://turbotax.community.intuit.ca/community/family-education/help/how-do-i-enter-tuition-transfer...
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