CPL Tuition Tax Credits

[clouldclimber]

Hi there, I 've just recently enrolled into the CPL program, so I started filing my PPL from my past years as well. However, the training started all the way from 2009. How should I file them? They didn't indicate the number of months as well on the TL11B forms, as oppose to regular post-secondary education tuition forms.

[nbinont]

my son is 16, he got his pilot license in 2012, not a PPL (because of his age restriction) but a recreational one. He is going to get his PPL this year. can he claim tuition in 2012?

You'd have to try to convince Revenue Canada that your son is working towards a CPL (enrolled in a commercial pilot raining program at a HRSDC certified instatution, etc), and that the RPL is required for obtaining a CPL (it's not).

Keep in mind that the PPL, by itself is not claimable - it must be taken for the purpose of obtaining a CPL.

From your brief summary, my oppinion is that you will have difficulty claiming tuition for 2012 (with no TL11B, and the details you provided).

It seems to me that going the RPL route is not very tax efficient.

[nbinont]

Hi there, I 've just recently enrolled into the CPL program, so I started filing my PPL from my past years as well. However, the training started all the way from 2009. How should I file them? They didn't indicate the number of months as well on the TL11B forms, as oppose to regular post-secondary education tuition forms.

Regardless of what you do, you'll need to get TL11B forms for all years. The TL11B form should include a # of months figure. Use those figures.

As for filing procedures, Stephen is probbably the expert on this.

At first glance, it seems to me that you could refile your taxes for each year you have a TL11B form that was not included on your return. The refiling would be for the purpose of including the TL11B. This means you may get refunds for past years (if you had enough income in past years), or the credits will be carried forward to this year.

The other approach is to lump sum it this year...but this seems to break the process of filling out a Schedule 11 for each year's TL11B. Probably not the best plan.

[momster]

nbinont, thank you for your answer.

You said that the RPL is not required for obtaining a CPL but in our case it was a necessary first step, because you can't get a PPL until you're 17 (by Canadian Air regulation, Div.V1, 42.26 :
"An applicant shall be a minimum of seventeen years of age."
http://www.pilottraining.ca/site/learn- ... icence.php)
My son was 16 on December 31, 2012 and this was the only reason why he didn't get his PPL.
His intended occupation is commercial pilot and he is going to continue with his PPL this year.His flying school was Toronto Airways, hopefully it's certified by HRSD.

[lemdkmia]

Removed

[smooth]

I claimed all my PPL, night rating and all CPL, multi-IFR and instructor rating. CRA asked for TL11b form and sent it in online. Never had any problem.