Qualified expenses include tuition and fees; room and board; books, supplies and equipment; and other necessary expenses such as transportation. (taxpolicycenter.org)
When you're on your own, there are a lot of necessary expenses to consider. (thecollegeinvestor.com)
(2) The caregiver benefit shall pay for reasonable and necessary expenses incurred as a result of the accident in caring for a person in need of care. (ontario.ca)