The software cost was $220 and was required for her course.
Any school extra purchases such as computers, software, tools etc. needed for courses are not claimable as expenses because they are considered goods of lasting value.
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/323/mntscnntclm-eng.ht...
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