For federal, transfer to you from your wife(subject to some restriction), [the tution plus the living allowance(part time vs full time) ]*16% is the tax refund. such as tuition 3000 and fulltime 12 months, that is
12*400=4800+3000=7800*0.16=1248
For quebec, only your wife can claim it, it is 3000*0.20=600
Just try to clarify one point, the tuition fee won't decrease your taxable income, it is part of tax credits.
You are right. As I said before, although you may transfer between spouse, it is subject to some limitation. Based on schedule 11 and schedule 2, you could decide how much you may transfer. if U had income 40,000 and you wife is zero, most probably you could use the transfer since you already claim your wife's basic tax credit.