I found this information on Wikipedia:
"In Canada, tuque /ˈtuːk/ is the common name for a knitted winter hat, or watch cap (sometimes called a beanie in other parts of the world); the spelling "touque", although not recognized by the Canadian Oxford Dictionary, is also sometimes seen in written English.[6] The Canadian-English term was assimilated from Canadian-French tuque. Toque first appeared in writing around 1870.[7][8][9]
The fashion is said to have originated with the coureurs de bois, French and Métis fur traders, who kept their woolen nightcaps on for warmth during cold winter days. Such hats are known in other English-speaking countries by a variety of names, including beanie, watch cap or stocking cap; the terms tuque and toque are unique to Canada and northern areas of the United States close to the Canada–United States border."
So, I think it can be either/or? I am guessing Ursula went with the most common term or the spelling that worked best for her design?!
~Kristi @ ECS