Are university tuition and residence fees tax deductible?

Question

I'm pretty sure tuition fees are tax deductible, but under what conditions are residence fees tax deductible if any?

Answer 1

Never.  This is a personal living expense.

Answer 2

Residence fees aren't deductible.  The fees that are deductible are fees required for attendance, such as student activity fees.

Answer 3

The article is in regards to taxes in Canada.

For which country are you enquiring?

Answer 4

In the US, none are but you may be entitled to Hope or Lifetime Learning CREDITs that cover part of it.