Rob L wrote:..
But if the student should subsequently gain a PPL, perhaps they should then receive their rebate.
ISTR being told by a FI in Ottawa FC in '80s that Canadian SPLs were encouraged to keep all their receipts associated with their flying training, not just those paid to FC for aircraft, instructor or groundschool (eg, including gizmos like protractors, textbooks, and travel costs to/from the FC). If they then went on to a CPL, even without any intention of exercising it to earn, they could then offset all these aggregated costs against their Federal income tax in the year of qualification; as could any other costs incurred (eg for ME, IR, float qualifications) on the way. Supposedly, this had been a Transport Canada initiative accepted by the Federal Treasury Minister of the time to raise flight safety through the greater general proficiency imparted by the CPL etc training; and the immediate cost to the Treasury was relatively trivial.
(mere guide at) Jet Age Museum, Gloucestershire Airporthttp://www.jetagemuseum.org/
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