Tuition fees deductible for Canadian income tax purposes include fees paid to attend a Canadian university or college; fees for courses taken to obtain or improve occupational skills at an institution approved by the Minister of Human Resources Development (if you’re 16 years or older); fees paid for full-time attendance at most universities outside of Canada if the course is more than 13 consecutive weeks long and leads to a degree; fees paid to post-secondary institutions in the United States if you lived in Canada near the border and commute to the university or college.
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