In a perfect world, yes. But the CRA rules state that the student must first claim the tuition fees on their own return, regardless of who paid it. Once the student's tax payable is reduced to zero, they can transfer leftover amounts, up to $5000, to a spouse, parent, or grandparent.

The student can transfer tuition to either parent, but only to one. However, don't transfer more than that person needs to reduce their tax payable to zero. Instead, the student should carry the excess forward to a future year when their own income is higher, and they need the additional tax credit.

No. Only one person can receive the transfer. If the student is making a provincial transfer as well, the same person must receive that transfer.

He or she can transfer up to $5,000 federally, and an additional $5,000 provincially ($5,914 for Ontario residents). These amounts are reduced by the portion of this year's tuition and education amounts that the student used on his or her own return.

Yes. Each child should indicate on their paper T2202 or T2202A who they designate to receive their transfer.

Yes. You must transfer them to the same person. See "How much can the student transfer?" (above) for limit.

No. Only the student can claim carry forward amounts. The student cannot transfer these amounts. TurboTax uses carry forward amounts first to reduce the student's tax payable. In this way, if all his tuition and education amounts are not needed, the amounts that cannot be transferred are used first, and this year's amounts are available for transfer.

There is no age limit for a student transferring tuition to a parent, grandparent, spouse, or common-law partner.