near

The taxpayer lived on the south of Vancouver Island and each week commuted for four hours to the Diver's Institute of Technology in Seattle. Sheridan J. found that the taxpayer lived "near the boundary between Canada and the United States" and so was entitled to tuition and textbook credits for his expenses.

The taxpayer, who resided in Calgary and was enrolled in the Seattle Midwifery School, attended classes in Seattle for five days a month initially and two days a month later on, and also did online studies and practical studies in Calgary.

In finding that the taxpayer "commuted" to Seattle, Rip J. stated (at p. 1349) "if the individual is wont to travel from his or her residence to another locality hundreds of miles away on a regular or frequent basis, that person is commuting between the two places." However, she did not reside "near" to the Canada-U.S. border.