Marginal note:Meaning of “administration or enforcement of this Act”
3. For greater certainty, a reference in this Act to “administration or enforcement of this Act” includes the collection of any amount payable under this Act.
Marginal note:Deemed issuance of ticket
4. If no ticket is issued for all or part of a journey, and it is reasonable to consider that a ticket would ordinarily be issued by a person for the journey or for that part, as the case may be, such a ticket is, except for the purposes of paragraph 11(2)(c), deemed to have been issued by the person.
Marginal note:Separate journeys deemed
5. A journey that would, if this Act were read without reference to this section, be a continuous journey of an individual that includes more than one chargeable emplanement by the individual at a particular listed airport is, despite any other provision of this Act, deemed
(a) not to be a continuous journey; and
(b) to be a series of separate continuous journeys each of which commences with the second and any subsequent chargeable emplanement from the particular listed airport.
Marginal note:Associated persons
5.1 (1) For the purposes of this Act, a particular corporation is associated with another corporation if, by reason of subsections 256(1) to (6) of the Income Tax Act, the particular corporation is associated with the other corporation for the purposes of that Act.
Marginal note:Corporations controlled by same person or group
(2) For the purposes of this Act, a person other than a corporation is associated with a particular corporation if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others.
Marginal note:Partnership or trust
(3) For the purposes of this Act, a person is associated with
(a) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and
(b) a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust.
Marginal note:Association with third person
(4) For the purposes of this Act, a person is associated with another person if each of them is associated with the same third person.
- 2010, c. 25, s. 92.
Marginal note:Binding on Her Majesty
6. This Act is binding on Her Majesty in right of Canada or a province.
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