Eligibility of United States educational institutions
2.14 The eligibility under paragraph 118.5(1)(c) of a United States educational institution to which a student commutes from Canada (see ¶2.10(b)) is determined by the Individual Returns Directorate of the CRA on an individual basis by applying considerations similar to those used in determining the eligibility of Canadian educational institutions undersubparagraph 118.5(1)(a)(i). Any educational institution in the United States which is within commuting distance of Canada and which is listed in the current edition of Accredited Institutions of Postsecondary Education (published by the American Council on Education) is presumed to be an institution that qualifies for purposes ofparagraph 118.5(1)(c). Also, any institution in the United States within commuting distance of Canada that is designated as a specified educational institution under the Canada Student Loans Act or recognized for the purposes of theCanada Student Financial Assistance Act or An Act respecting financial assistance for education expenses of the Province of Quebec is presumed to be an eligible institution for purposes of paragraph 118.5(1)(c). Enquiries may be directed to the CRA at the phone numbers indicated in ¶2.13.
Meaning of “commute”
2.15 To qualify under paragraph 118.5(1)(c), the student must reside in Canada near the Canada-United States border throughout the year and commute to the educational institution in the United States. For this purpose, commute means regular, physical travel to and from the educational institution. Students who take courses only over the internet and do not physically travel to the institution in the United States are not considered to be commuting to the educational institution.