My employer will reimburse me for part of my son's tuition. He has received a T2202A. Does he reduce his T2202A amount when filing? Can he transfer edu tax credit to me?

* I pay for my son's school fees (a gift).
* School reports tuition and books on T2202A in my son's name.
* My son files his 2016 tax return using the T2202A, (1) reduces his tax amount to zero, (2) transfers (up to a maximum of) $5,000 to me to use as a tax credit on my return, and (3) carries forward the rest.
* I file my 2016 return using the $5,000 credit from my son.
* Then my employer reimburses me for part of my son's education.
 
Does this work with regards to properly applying the T2202A amount?