(3) The holder of a private pilot licence may receive reimbursement from the holder's employer for costs incurred in respect of a flight where
(a) the holder is employed on a full-time basis by the employer for purposes other than flying;
(b) the holder accepts remuneration for flying on the employer's business only when the flying is incidental to the execution of the holder's duties; and
(c) the remuneration
(i) in the case of an aircraft owned by the holder, is paid at a rate based on distance travelled or hours flown that does not exceed the total of the holder's direct operating costs and the fees charged against the aircraft in respect of the flight, or
(ii) in the case of a rental aircraft, is a reimbursement that does not exceed the total of the holder's rental costs, direct operating costs and the fees charged against the aircraft in respect of the flight.
