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