I have a client who moved from Ontario to Alberta for college. Course is 100% online and the college is based in U.S. They have a temporary place in Calgary.
They moved to Alberta to be eligible for financial aid from the Alberta govt for their education. There is no specific guidance on whether students’ need to attend college on site. Also, they moved in April 2023 but began their studies in Aug 2023.
“full-time attendance in a post-secondary program at a university, college or other educational institution.” Seems to me AT would be the definitive word