I don't want to get too much into details, but there's actually an interpretation bulletin that specifies that certain types of training are deductible in the current year, and other types, interestingly enough, that are longer term are considered to be of a capital nature, and they need to be capitalized and the deduction spread over years. For us, that's counterintuitive. If you're promoting training and you're increasing the value of your workers, that should be something we promote, not defer over a long period of time.
On April 14th, 2008. See this statement in context.