Air Transportation Tax Remission Order (SI/83-221)

Regulations are current to 2017-09-27

Air Transportation Tax Remission Order

SI/83-221

FINANCIAL ADMINISTRATION ACT

Registration 1983-12-14

Order Respecting the Remission of the Air Transportation Tax Imposed Under the Excise Tax Act on Transportation of a Person by Air

P.C. 1983-3776 1983-11-30

His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, the Minister of Finance, the Minister of Transport and the Treasury Board, pursuant to section 17 of the Financial Administration Act, is pleased hereby to make the annexed Order respecting the remission of the air transportation tax imposed under the Excise Tax Act on transportation of a person by air.

Short Title

 This Order may be cited as the Air Transportation Tax Remission Order.

Interpretation

 In this Order,

technical landing

technical landing means a landing of an aircraft made solely to obtain ground services required for the aircraft; (escale technique)

transfer stop

transfer stop means a stop at an airport by an aircraft for which the passenger deplanes solely for the purpose of emplaning on a connecting flight. (escale de correspondance)

Remission

 Remission is hereby granted of the air transportation tax paid or payable under subsections 10(1) and 11(1) of the Excise Tax Act for transportation of a person by air where such transportation

  • (a) begins at a point in the taxation area outside Canada and ends at a point in the taxation area outside Canada, or

  • (b) begins at a point in the taxation area outside Canada and ends at a point outside the taxation area,

and does not include an intermediate stop at a point in Canada other than a transfer stop or a technical landing.

 
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