Flight Training Tuition and Taxes

The CRA defines a qualifying student as: An individual holding a Category 1 Medical, studying a minimum of 12 hours a month, ground school, ground briefings and flight training all count towards the 12 hour minimum. You cannot claim the Private Pilot License on its own, you are required to be enrolled or completed the Commercial Pilot License. You can submit your claim the following year that includes your PPL training once you have some commercial training costs, essentially ‘back-dating’ your tax claim.

Costs incurred by a student in flying a personal aircraft while taking a course at a flight training school or flying club are not eligible. No credit may be taken for time building or hours more than the Transport Canada minimums.

The T2202 tax credit form is issued to students at the end of February each year, for the previous calendar tuition costs, if enrolled in the Commercial Flight Training course.

Private License 45 hours - dual or solo 
Commercial License 35 dual hours 30 solo hours
ALL RATINGS Only Transport Canada minimum training requirements may be claimed

Tip: For PPL – use your total dual hours first, then fill in the remaining with solo hours. You want to claim the most ‘expensive’ flight hours possible!

Tip: If you’ve done your CPL in a mix of planes, choose the most expensive ones first to count towards your maximums to get more credit on your tax credits.

Tip: DO NOT ‘double dip’ hours that you are claiming. If you counted all of your PPL instrument hours as part of your 45 hours, you don’t get to re-claim them again for your Night Rating.

Once you have filled out your total costs for the year on the correct license/rating line, you just need to fill out the months you did your training in, and if you qualify for part or full time for any of those months. If you have any questions, bring it into our office and speak with our office manager who can assist you with completing it. We recommend you keep a copy of your completed form showing your rough work, and a yearly statement together for you to have for any potential audits that may come your way. Students are reminded that all deductions taken are the responsibility of the person claiming the deduction on their return. For further information, please visit the Canada Customs and Revenue Agency website Income Tax Act – IT-516R2 – Tuition Tax Credit.