Both IRS and University of Toronto indicate a US student can claim an American Opportunity Tax Credit. I do not see how to enter information on education expenses for the school without a federal ID number. However I try, I get this message: "You'll need to enter the federal ID number for University of Toronto. If you don't have the federal ID number, you will not be eligible for the American Opportunity Credit..."
References:
You will state that you did not have a 1098-T when asked and continue with entering your educational expenses.
I have tried that, but if I do not enter a "Filer's federal ID no." on the "Where did you go to school in 2017" form, I get the "You'll need to enter the federal ID..." message. I will attempt to add screen captures to my question.
"The University’s Employer Identification Number (EIN) is 98-6001141. When using the EIN, you must also indicate the legal name of the institution as ‘Governing Council of the University of Toronto’. " From: <a rel="nofollow" target="_blank" href="http://www3.adm.utoronto.ca/php/website_files/files/fa/oop/Tax%20Education%20Credits%20Information%20Document.pdf">http://www3.adm.utoronto.ca/php/website_files/files/fa/oop/Tax%20Education%20Credits%20Information%20Document.pdf</a>