Excise Tax Act (R.S.C., 1985, c. E-15)

Marginal note:More than one amount payable

• 13.1 (1) Notwithstanding sections 11 and 13 but subject to subsection 11(3) and subsection (2) of this section, where two or more amounts are paid or payable at the same time for transportation of a person by air on a continuous journey,

  • (a) the total of the taxes imposed on all such amounts under subsection 10(1) or (2), determined under subsection 11(1), shall not exceed the lesser of

    • (i) the amount that is

      • (A) the total of 4% of the aggregate of all such amounts and $3, if the amount paid or payable for the transportation is paid or payable after December 31, 1997 for transportation of the person by air that begins after February 28, 1998, or

      • (B) the total of 7% of the aggregate of all such amounts and $6, in any other case, and

    • (ii) the amount, if any, prescribed by order of the Governor in Council under paragraph 11(1)(b);

  • (b) the total of the taxes imposed on all such amounts under subsections 10(1) and 12(1), determined under subsections 11(1) and 13(1), as applicable, shall not exceed the amount determined under subsection 13(1) in respect of any such amount in respect of which that subsection applies; and

  • (c) the total of the taxes imposed on all such amounts under subsections 10(2) and 12(2), determined under subsections 11(1) and 13(2.2), as applicable, shall not exceed the largest amount determined under subsection 13(2.2) in respect of any such amount.

• Marginal note:Restriction on reduction of tax

  (2) Subsection (1) does not apply to reduce any tax imposed under this Part in respect of transportation of a person by air unless the licensed air carrier or the carrier’s agent from whom the transportation is purchased records on each ticket issued at the same time the following information:

  • (a) ticket numbers, including air carrier codes, for all flights comprising the continuous journey; and

  • (b) flight numbers for all flights comprising the continuous journey.

Marginal note:When and by whom tax payable

14. The tax on each amount paid or payable in Canada for transportation of a person by air is payable

• (a) at the time when the amount is so paid or becomes payable and in any case prior to the provision of the transportation; and

• (b) by the person making the payment.

Marginal note:Employees of foreign country

15. This Part does not apply in the case of any amount paid for transportation by air of a person described in section 2 of Part II of Schedule III.