The courses I took were capital in nature so I can't claim them on the T2125. They were with "Sail Canada" and also the "Coaching Association of Canada", and as far as I can tell, these are not on the "Certified Educational Institution" list, so I can't claim them as tuition or access the Canada Training Credit (CTC) either. So would I claim them with the Capital Cost Allowance (CCA)? According to this blog (https://www.montrealfinancial.ca/blog/guidelines-for-deducting-conference-and-training-expenses), the cost of the courses would fall under category 14.1. Could someone confirm this?
If I can claim it under the CCA, would this type of expenditure count as an Accelerated Investment Incentive Property (AIIP) or a Designated Immediate Expensing Property (DIEP)?
