The_Pharoah
I've bolded (is this even a word??) and underlined the key points above, especially for the up and coming pilots who are thinking of claiming their initial ME/CIR costs. I believe you should be able to claim your renewals, but not your initial.
If you weren’t working as a pilot in the tax year in question I would agree with you regarding the tax deductibility of their initial MECIR. If you were working as a pilot then it is 100% tax deductable.