Originally Posted by
photofly
Canadian regulations use the same terminology ("flight time" - means the time from the moment an aircraft first moves under its own power for the purpose of taking off until the moment it comes to rest at the end of the flight;") and it is settled fact here that the pilot logs time from brakes off to brakes on.
Aircraft maintenance requirements are based on accumulated air time, which is wheels up to wheels down.
If you taxi out to intending to fly but return because of a mechanical issue, that's 0.2 (or whatever) in your logbook. If you taxi just to reposition the aircraft on the ground, that's not logged.
IMO Photofly is one of a very small number of Canadian pilots who believe that taxi time with no actual flight occurring can be logged. Transport Canada certainly does not, and presenting a log book to any flying school or commercial air service with trip entries where flight time was credited towards total flight time for flights that did not involve any flying; would invite ridicule.