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..."
UofT issues a T2202A in place of a 1098-T and states "T2202A is generally an acceptable substitute that you, your parent or parents, or spouse can use to claim the tax
credit benefit." In addition it states "University of Toronto is an eligible Title IV institution. Our Office of Postsecondary Education ID Number is
00668800. The University does not have an EIN".
References:
https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/eligible-educational-ins...
http://www3.adm.utoronto.ca/php/website_files/files/fa/oop/Tax%20Education%20Credits%20Information%2...
