@cttwins $37,000 seems high for a Canadian citizen living in the US. Tuition and fees for a Bachelor of Commerce is $9377 CAD. https://www.mcgill.ca/student-accounts/tuition-charges/fallwinter-term-tuition-and-fees/undergraduate-fees
Room and board, even at the posh hotel-style dorms, will not be anywhere close to $28,000. What other costs are you considering in your numbers?