Pamela is 38 years old and lives in Welland, Ontario. She commutes daily to Niagara University, in Niagara Falls, New York. She is completing a full-time Masters in Education that is 12 consecutive months in duration. Her tuition fees are the equivalent of C$20,000 per year.
REQUIRED
(A) Advise Pamela if she can claim the tuition fees on her personal income tax return.
(B) Refer to part (a). Is Pamela eligible for the education and textbook credits? Your answer should be supported with appropriate references to the Act.