Ask the tax expert: Can I claim my flying lessons on my tax return?

Question: Can I claim my flying lessons on my personal tax return?

Answer: It depends. Eligible tuition fees from a flying school or club are reported on Form TL11B: Tuition, education and textbook amounts certificate. The credit is worth about 21% of the eligible tuition costs of a resident of Ontario. Interpretation bulletin IT-516R2 reports that “fees paid by or on behalf of students enrolled at flying training schools or clubs certified by the Minister of Human Resources Development 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.”

So the ability to claim flying lessons on your tax return is dependent upon you pursuing a commercial pilot designation or professional instructor status. Presumably, hobby flying would therefore be excluded and restrict a claim for tuition amounts.

Tags: Ask An Expert, Personal tax, Tuition tax credit