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Ndar year in a qualifying educational program or a specified educational program at a post-secondary institution, such as a college or university, or at an institution certified by Employment and Social Development Canada (ESDC) (formerly Human Resources and Skills Development Canada (HRSDC)). Tuition fees paid in respect of the calendar year to any one institution have to be more than $100. Fees paid to a post-secondary institution have to be for courses taken at the post-secondary level.

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