Marginal note:1990, c. 45, s. 12(1)

• 143. (1) Paragraph 215(1)(b) of the Excise Tax Act is replaced by the following:

  • (b) the amount of all duties and taxes, if any, payable on the goods under the Customs Tariff, the Excise Act, 2001, the Special Import Measures Act, this Act (other than this Part) or any other law relating to customs.

• (2) Subsection (1) is deemed to have come into force on July 1, 2003.

• 144. (1) The definition “listed airport” in section 2 of the Air Travellers Security Charge Act is replaced by the following:

  “listed airport”

  « aéroport désigné »

  “listed airport” means an airport listed in the schedule.

• (2) Section 2 of the Act is amended by adding the following in alphabetical order:

  “registered charity”

  « organisme de bienfaisance enregistré »

  “registered charity” has the same meaning as in subsection 248(1) of the Income Tax Act.

• (3) Subsection (2) is deemed to have come into force on April 1, 2002.

• 145. (1) Section 11 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Exceptions

    (1.1) No charge is payable in respect of an air transportation service that is acquired

    • (a) by a person for the purpose of re-selling the service, if the person sells the service to another person before April 1, 2002 and makes full and final payment to the air carrier in respect of the service before May 1, 2002; or

    • (b) by a registered charity from an air carrier for no consideration, if the service is donated by the charity to an individual for no consideration and in pursuit of its charitable purposes.

• (2) Subsection (1) is deemed to have come into force on April 1, 2002.

• 146. (1) Subsection 30(1) of the Act, as enacted by subsection 102(1) of the Budget Implementation Act, 2006, chapter 4 of the Statutes of Canada, 2006, is replaced by the following:

  Marginal note:Waiving or reducing interest

  • 30. (1) The Minister may, on or before the day that is 10 calendar years after the end of a fiscal month of a person, or on application by the person on or before that day, waive or reduce any interest payable by the person under this Act on an amount that is required to be paid by the person under this Act in respect of the fiscal month.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2007.