Which parent should claim our daughters university tuition (ie. higher income earner or some other criteria)?

Because the tuition credit is a non- refundable tax credit-it will help to reduce your taxes - so whichever parent it would be most useful for can claim this credit if their child wants to transfer their tuition over to you.

How do I enter tuition transferred from my spouse/partner or child? 

Thank you for choosing TurboTax.