T1 Adjustment Request Canada Revenue Agency?

What Fred said is good. He could have also mentioned that you'll need to change your own returns for the same years as it will affect the amounts you have available for carry forward.

To summarize:

Go over your returns/notices of assessment for the years in question. Determine if you have amounts you are eligible to transfer.

If you do have amounts to transfer, complete T1ADJ for their return to claim the amounts, and another one to show the amount transferred from you to them. One form for each year and return to be changed. A cover letter explaining what you're trying to do wouldn't hurt.

Give CRA a copy of your T2202a for each year with the forms showing the transfer. There is a section on the back (or page 2) that you fill in to transfer the eligible amount to them.

BTW, there is a limit to how much you can transfer in each year. You have to reduce your taxes payable to nil first, and you can transfer no more than $5,000 of tuition etc amounts in each year.

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RE:

T1 Adjustment Request Canada Revenue Agency?

Hello, my parents are having a little trouble with taxes owed to Revenue Canada for previous years. And they currently can't afford to pay it all right now. The years in question right now are 2006 and 2007. I was informed by someone that it is possible to make changes to tax returns for...

Yes, you can adjust previous returns.

But, you can transfer tuition credits ONLY if you can't use them. In other words, the student must use them first to reduce his or her taxable income to zero, then the balance can be transferred to a parent.

If you still qualify to transfer the credits, then just send a letter to CRA (you can use the T1ADJ if you want, but a letter works just as well). Enclose the T2201 in question (and ensure you complete the back of it). In the letter, specifically ask to adjust the (year) return for (name, SIN).