Carbon, I think the point is that for you to be on sound ground to claim the tax deduction, you really need to be already employed as a pilot at the time you were training for your CIR.
If you say undertook the training in July/August 2006 and passed your test, then got a job as a pilot in say October 2006.....this would not allow you to claim your tax deduction. The trick is to be employed as a pilot, preferably fullitime, at the same time as you are doing your IR training.!
Hope this makes sense!