Multiple T4A with Box 105

Hi everyone,
Can anyone explain:
If a parttime student has two T4As

  1. From Province of Ontario with an amount of $6801 in box 105
  2. From The Government of Canada with an amount of $11067 in box 105
    He paid tuition fees of $2581.60
    Can I claim this tuition fees on both T4As or any one of them? Which one?
    What if the student have T4A from College/University too?

Tuition is not reported on a T4A. The student may be exempt from this income depending on what shows up on the tuition form.

Tuition is reported on T2202

Scholarship exemption
To claim a scholarship exemption, you must be enrolled in an educational program in which you are a qualifying student in 2020, 2021 or 2022.
Full-time enrolment
Post-secondary school scholarships, fellowships, and bursaries are not taxable if you received them in 2021 for your enrolment in a program if you are considered a full-time qualifying student for 2020, 2021 or 2022. The scholarship exemption will be limited to the extent that the award was intended to support the student’s enrolment in the program. To determine what portion of your award was intended to support your enrolment, you should consider such factors as:
■ the duration of the program
■ any terms and conditions that apply to the award
■ the period for which support is intended to be provided by the award
Part-time enrolment
If you have received a scholarship, fellowship, or bursary related to a part-time program for which you are a part-time qualifying student for 2020, 2021 or 2022, the scholarship exemption is equal to the tuition paid plus the costs of program-related materials. The “Chart to calculate the portion of the award that must be included in income” on page 19 of CRA’s Students and income tax 2021.