can I claim tuition paid for my son who has no income and goes to University in the USA?

[TurboTaxAniqua]

It is required as per the Canada Revenue Agency (CRA) that all of the tuition fee required to bring his taxes to zero be used before the left over amount can be transferred to you as seen in this CRA link: Transfer the current year's amount

You (your son) may transfer a maximum of $5,000 of the current year’s federal tuition amount, and where available, the applicable maximum for provincial and territorial tuition, education and textbook amounts, minus the amount you used to reduce your tax owing as calculated on Schedule 11.

It is important to note that your child has the first claim to his/her current year's eligible tuition fees and any unused tuition, education, and textbook amounts carried forward from previous years on their Income Tax and Benefit Return, even if you paid his/her fees. This means that if your child has income and will need the tuition tax credit to reduce their tax payable, they have the first claim to the tuition amounts and they can not transfer the credit to you before they reduce their tax payable.

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