My spouse has enrolled in a college in Canada, how can i claim tuition fee

There are two credits available for 2021, the American Opportunity Tax Credit and the Lifetime Learning Credit. 

American Opportunity Tax Credit (AOTC)

You can use this credit for the first four years of college when working towards a degree. However, for this credit you must have paid an eligible student's qualified education expenses for higher education at any college, university, or vocational school with a student aid program administered by the US Department of Education.

• Maximum credit is $2,500 per eligible student.
• Must be enrolled at least half-time for at least one semester during the tax year.
• Up to $1,000 can be refunded to you.

Lifetime Learning Credit

There's no limit on the number of years you can use this credit for undergraduate, graduate and professional degree courses, including ones to improve job skills.

• Maximum credit is $2,000 per tax return.
• Can be used when you're only taking one class.
• You don't need to be working toward a degree.
• None of the credit is refundable.

To enter your education information, please follow the following steps in TurboTax:

1. Open your return. 
2. Search education with the glass magnifying tool at the top of the page.
3. Click Jump to education at the top of the search results.
4. Answer whether a 1098-T was issued to you. 
5. Answer the questions on the screens that follow.
6. TurboTax will determine, from your responses, if you are eligible for the American Opportunity Credit (AOTC) and what education or deduction will benefit you the most. 

Verify that the school is on the DOE list at 

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/eligible-educational-inst

To be eligible for the tuition credits or tuition & fees deduction, the course must be taken at "an eligible institution". The school should be able to tell you if it is an eligible educational institution. In general, an eligible educational institution is an accredited college, university, vocational school, or other postsecondary educational institution, including accredited, public, nonprofit, and proprietary (privately-owned, profit-making) postsecondary institutions. Additionally, in order to be an eligible educational institution, the school must be eligible to participate in a student aid program administered by the Department of Education.