Hi liam_mcc1!
No, the rental expense cannot be claimed as either a tax deduction or a tax credit. However, the student may be eligible for the Ontario Energy and Property Tax Credit if applicable criteria are met. This benefit is generally paid to low-to-moderate-income individuals of at least 18 years of age for paying rent or property tax. To learn more about this benefit, eligibility criteria and application instructions, visit the following link: https://www.ontario.ca/page/ontario-trillium-benefit#section-2