Air Travellers Security Charge Act (S.C. 2002, c. 9, s. 5)

Marginal note:Reporting period — general

• 16.1 (1) Subject to this section, the reporting period of a designated air carrier is a fiscal month.

• Marginal note:Reporting period — semi-annual

  (2) On application in the prescribed form and manner by a designated air carrier, the Minister may, in writing, authorize the reporting period of that carrier to be a fiscal half-year in a particular fiscal year if

  • (a) the carrier has been registered for a period exceeding twelve consecutive fiscal months;

  • (b) the total of all charges and amounts collected or required to be collected under this Act by the carrier and any person associated with the carrier in the fiscal year ending immediately before the particular fiscal year did not exceed $120,000;

  • (c) the total of all charges and amounts collected or required to be collected under this Act by the carrier and any person associated with the carrier in the particular fiscal year does not exceed $120,000; and

  • (d) the carrier is in compliance with the Act.

• Marginal note:Deemed revocation

  (3) An authorization under subsection (2) is deemed to be revoked if the total of all charges and amounts collected or required to be collected under this Act by the carrier and any person associated with the carrier exceeds $120,000 in a fiscal year, which revocation is effective as of the first day after the end of the fiscal half-year in which the excess occurs.

• Marginal note:Revocation — other

  (4) The Minister may revoke an authorization if

  • (a) the carrier requests in writing the Minister to do so;

  • (b) the carrier fails to comply with the Act; or

  • (c) the Minister considers that the authorization is no longer required.

• Marginal note:Notice of revocation

  (5) If the Minister revokes an authorization under subsection (4), the Minister shall send a notice in writing of the revocation to the carrier and shall specify in the notice the fiscal month for which the revocation becomes effective.

• Marginal note:Deemed reporting period on revocation

  (6) If a revocation under subsection (4) becomes effective before the last day of a fiscal half-year of a carrier that is authorized under subsection (2), the period beginning on the first day of the fiscal half-year and ending immediately before the first day of the fiscal month for which the revocation becomes effective is deemed to be a reporting period of the carrier.

Marginal note:Registration

• 17. (1) Every designated air carrier that is required to collect a charge shall register with the Minister in the prescribed form and manner before the end of the first fiscal month in which the carrier collects or is required to collect charges.

• Marginal note:Returns and payments

  (2) Every designated air carrier that is registered or is required to register shall, not later than the last day of the first month after each reporting period of the carrier,

  • (a) file a return with the Minister, in the prescribed form and manner containing all prescribed information, for that reporting period;

  • (b) calculate, in the return, the total of

    • (i) all charges required to be collected by the carrier during that reporting period other than such a charge that was collected by the carrier before that reporting period,

    • (ii) all amounts each of which is a charge collected by the carrier during that reporting period at a time before the charge became payable under subsection 11(2) if the time at which the charge becomes so payable is after the end of that reporting period, and

    • (iii) all other amounts collected as or on account of charges by the carrier during that reporting period that were not included in a calculation under subparagraph (i) or (ii) for a previous reporting period; and

  • (c) pay an amount equal to that total to the Receiver General.