Thank you for your question @mruckmick
A resident of Canada who has received a gift of funds of any amount from almost any source except from an employer is not required to include it in his/her income for tax purposes. If the gift is a capital property, the individual who has given the gift will be deemed to have sold the capital property at the fair market value (FMV) and will be taxed accordingly.
Dividends are shown on the following slips:
The T2202 (replaced by T2202A and TL11B for 2019 and subsequent years) form is designed to certify a student's eligibility for the tution fees, education and textbook amounts. This form is to be retained by the individual and the eligible tution fees, education and textbooks amount is to be entered on Line 32300.
Below is the link to the CRA website where it is mentioned, what constitutes eligible tution fees: