In the course of a general response to a question with insufficient specifics, Headquarters stated:
The cost of registration or membership includes the cost to the qualifying entity of the program in respect of its administration, instruction, rental of required facilities, and uniforms and equipment (that are not available to be acquired by a participant for an amount less than their fair market value). These costs do not include the cost of accommodation, travel, food or beverages or any amount deductible under section 63 (child care expenses) of the Act in computing any person’s income for any taxation year.