Claiming CPL costs

[FE_PLT]

Can I claim the price of gas while doing my income taxes if I get trained with a freelance instructor on my own plane??

[Posthumane]

No. The tax policy explicitly states that you cannot claim any costs incurred on your own aircraft. The only thing you can claim is expenses at a registered educational institution. Now, this doesn't mean that your school has to be a college or anything, but they do have to be an FTU and have filled out the proper paperwork. I claimed about half of my PPL (only half because I found out that I could in the second calendar year of my trg) since I intend to get a CPL and Instructor rating eventually. The training costs were considered "tuition" but when training at a regular FTU you cannot claim even part time educational allowance. I'm not sure you can claim the textbook allowance either.

I'll try to find a link to the proper documentation on this - don't have it handy at the moment.

[FE_PLT]

Thanks, that would really help me figuring out what is the best way to go.

[mike123]

I claimed about half of my PPL (only half because I found out that I could in the second calendar year of my trg)

You can still claim the first half.

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs ... n-eng.html

[Posthumane]

Reference this interpretation bulletin: http://www.cra-arc.gc.ca/E/pub/tp/it516r2/it516r2-e.txt

It states in para 29:

29. Subject to the comments in 8 above, fees paid by or on behalf of students
enrolled at flying training schools or clubs certified by the Minister of
Human Resources Development (see 2 and 4 above) are eligible tuition fees
under paragraph 118.5(1)(a) only if the student is taking flying lessons in
order to become a commercial pilot or a professional instructor. Fees are
eligible only to the extent that they may be regarded as having been paid for
"tuition". Therefore, a student must be under instruction and direct
supervision before the cost of flying time is eligible for the tuition tax
credit. The Department accepts that a student is under instruction and direct
supervision while flying solo; consequently, the cost of dual and solo flying
hours required to obtain the following licences or ratings, to the minimum
flight training requirements of the Department of Transport, is considered to
be part of the student's tuition:

(a) Private Pilot Licence - aeroplane;

(b) Private Pilot Licence - helicopter;

(c) Commercial Pilot Licence - aeroplane;

(d) Commercial Pilot Licence - helicopter;

(e) Instrument Rating;

(f) Flight Instructor Rating;

(g) Night Rating; or

(h) Alternate Landplane or Seaplane Rating.

The minimum dual and solo flying time is currently 45 hours for a Private
Pilot's Licence and 65 additional hours for a Commercial Pilot's Licence.
Fees for ground school and flight simulators are eligible for the tuition tax
credit but costs incurred by a student in flying a personal aircraft while
taking a course at a flying training school or club are not eligible.

I've bolded the relevant parts. Unfortunately you can't claim any flying in your own plane. I know it sucks, I'm in the same boat. I'd like to do additional training with a private instructor, but may go with the local FTU instead for tax reasons. Keep in mind, if you are flying with an instructor from an approved FTU you can claim the instructor cost.

[Spokes]

Can't you just have the school put the fuel in the plane, then pay them back later as part of your training bill? This would give you receipts from the school.