Claiming expenses on Flight School

I have a client stating he can claim all of his expenses paid for additional flying instruction, plane rental etc. on top of the T2202 slip for Tuition. I can only find that the amount stated on the T2202 is allowable. Any info on this would be helpful. Thank you :slight_smile:

Claim as per T2202. Only Transport Canada minimum training requirements may be claimed.

I have a client in the same situation - if you Google “Flight Training School” I suggest you will find additional information. I certainly intend to claim more than just the tuition for my client. I don’t have time at the moment to confirm, but I found a school in Manitoba with some good information and sample forms.

“a client stating he can claim all of his expenses paid for additional flying instruction, plane rental etc. on top of the T2202 slip for Tuition”

How convenient that the client is such an expert in the contents of the Income Tax Act.

Perhaps the client would be so kind as to provide a copy of the section of the income tax act that says so, so that we can add it in as an addendum to our working copies of our Income Tax Acts, which seem to lack such a section.

Presumably the client has provided satisfactory evidence to you that they are only taking those courses in order to become a commercial pilot or professional instructor?
If not, not even his T2202 will count.

However, S1-f2-c2 (at 2.38) says CRA’s view includes:
“The CRA accepts that the student is under instruction and direct supervision while completing the required minimum hours of dual and solo flight training time. However,as the additional flying time required to meet the total hour requirement need not be under instruction and direct supervision, these costs would not qualify as eligible tuition.Accordingly, the cost of dual and solo flying hours required to obtain certain licences or ratings,to become a commercial pilot or a professional instructor,to the minimum flight training requirements of Transport Canada, is considered to be part of the student’s tuition.”

Awesome, thanks for the input. I found that as of 2019, the only allowable form was what is stated on the T2202 provided by the flight school.