Вот что говорит сама налоговая о том,где надо учиться,чтобы можно было списывать Educational programAn educational program has to be offered by a secondary school,college, university, or other designated educationalinstitution. This includes any institution certified by the Minister ofHuman Resources and Skills Development for courses thatdevelop or improve occupational skills. An eligible programhas to last at least 3 consecutive weeks. A full-time educationalprogram requires students to spend at least 10 hoursa week on courses or work in the program. A part-timeeducational program requires students to spend at least 12 hoursin a calendar month on courses in the program.с их сайта http://www.cra-arc.gc.ca/E/pbg/tf/t778/t778-09e.pdf