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

Act current to 2014-09-15 and last amended on 2014-06-20. Previous Versions

Marginal note:Amount deemed paid in Canada
  •  (1) Where an amount is paid or payable outside Canada for the transportation of a person by air

    • (a) by transmission from within Canada to a place outside Canada, by means of telegraph or mail, of cash, cheque, postal telegram, money order or any similar draft to a ticket office, travel agency, air carrier or any representative of any of them,

    • (b) by delivery of the amount to an agency located within Canada for transmission to a ticket office, travel agency, air carrier or any representative of any of them located in any place outside Canada, or

    • (c) by any other arrangement with a person outside Canada for the benefit or convenience of a person in Canada,

    the amount shall, for the purposes of this Part, be deemed to be an amount paid or payable in Canada and not outside Canada.

  • Marginal note:Charter flights

    (2) Where an amount is paid or payable outside Canada for the charter of an aircraft for the transportation of a person by air and the transportation begins at a point in Canada, the amount shall, for the purposes of this Part, be deemed to be an amount paid or payable in Canada and not outside Canada.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., c. E-13, s. 14.
Marginal note:Elimination of air transportation tax

 No tax shall be imposed, levied or collected on any amount paid or payable for the transportation of a person by air that

  • (a) in the case of tax imposed under subsection 10(1) or 12(1), begins after October 31, 1998; or

  • (b) in the case of tax imposed under subsection 10(2) or 12(2), does not include an emplanement of the person, within the meaning of subsection 13(2.1), before November 1, 1998.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1996, c. 20, s. 104;
  • 1998, c. 21, s. 87.

Licences

Marginal note:Duty to apply for licence
  •  (1) Subject to this section, every certified air carrier, other than an air carrier that provides only air transportation that is exempt from the operation of this Part pursuant to paragraph 21(d), shall make an application in the prescribed form to the Minister for a licence for the purposes of this Part.

  • Marginal note:Granting of licence

    (2) The Minister may grant a licence to any person applying therefor under subsection (1).

  • Marginal note:Cancellation

    (3) The Minister may cancel a licence issued under this Part if, in his opinion, it is no longer required for the purposes of this Part.

  • Marginal note:Application

    (4) Subsection (1) applies only to a certified air carrier that provides air transportation before November 1, 1998.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 17;
  • R.S., 1985, c. 7 (2nd Supp.), s. 6;
  • 1996, c. 20, s. 105;
  • 1998, c. 21, s. 88.