Thank you for your response. Yes, I'm referring to the non-refundable tax credit for tuition fees.
I was confused about "deemed resident of Canada" My client is a resident of Canada, born and lives in Canada full time. I am going to file the return with the allowed deduction.
Unless the student is a deemed resident of Canada, for tuition fees to qualify and be recorded and certified on Form TL11A, all of the following conditions have to be met:
- the student has to be in full-time attendance at a university outside Canada
- each course for which tuition fees are entered on the form must last at least three consecutive weeks
- each course must also lead to a degree of at least the bachelor level
- the tuition fees must consist of eligible fees and must have been paid for the calendar year shown on the form
