Canada tax return tuition amount transfer

The tuition amount can be transferred to their parent, grandparent or spouse/common-law partner.
the student needs to:
1. fill in the T2202 last section and put signature and date and send a copy to transferee.
2. enter transferred amount to line 32700 in tax return software.
the transferee:
Claim the transferred amount on line 32400 on T1 Geneal form, line 32400 is linked field, double click it and it will pop out a form,
enter federal tuition transfer amount and provincial transfer amount in the popped out form.

It is important to note that if one spouse is eligible to claim a spouse or common-law partner amount on line 30300 for the student,
parents and grandparents are not eligible to receive a tuition transfer; in this case, it must be transferred to the spouse (or carried forward).