Students must claim their tuition amounts on their own returns, as required by the CRA. Only amounts that the student doesn't need to reduce their tax payable to zero can be transferred to a parent or spouse.
Here's how the student reports their foreign tuition: https://turbotax.community.intuit.ca/replies/2647737
Here's how the student identifies amounts available for transfer: https://turbotax.community.intuit.ca/replies/2648072
And here's how you'd enter transferred amounts into your return: https://turbotax.community.intuit.ca/replies/2647703
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