1. These Regulations may be cited as the Air Transportation Tax Regulations, 1992.

2. In these Regulations,

“Act”

“Act” means the Excise Tax Act; (Loi)

“licence”

“licence” means an air transportation tax licence granted by the Minister under section 17 of the Act. (licence)

3. Every return that is required under section 20 of the Act to be made by a licensed air carrier shall be delivered or mailed to the Chief of Collections or the Chief of Compliance at the Regional Excise Office where the licence was issued.

• 4. (1) Payment of the tax imposed on an amount paid or payable for the transportation of a person by air, made to a licensed air carrier or the agent of a licensed air carrier before the person emplanes at an airport in Canada, shall be indicated and identified as the Canadian tax on the ticket for air transportation.

• (2) The ticket referred to in subsection (1) shall, at the time of a person’s emplanement at an airport in Canada for an international flight, be submitted to a person who is authorized by the emplaning air carrier to accept tickets for the transportation of persons by air and to allow emplanement for the purpose of the flights described in the tickets.

5. For the purposes of subsection 10(2) of the Act, evidence of the prepayment of tax imposed on an amount paid or payable for the transportation of a person by air that begins at a point in the taxation area and ends at a point in the taxation area shall be

• (a) in the form of a ticket, boarding pass or sales invoice that indicates the prepayment; and

• (b) submitted, at the time of emplanement in Canada, to a licensed air carrier or the agent of a licensed air carrier.

6. The transportation of a person by air is exempt from the operation of Part II of the Act on commercial air services provided by a certified air carrier on

• (a) any rotary-wing aircraft; and

• (b) any fixed-wing aircraft that has a maximum certificated take-off weight (MCTOW) of not more than 8 000 kg.

7. For the purposes of the tax imposed under section 10 of the Act, where the amount charged for transportation by air includes the transportation of persons and of goods, the amount charged for

• (a) the transportation of persons shall be the amount charged for transportation by air less the amount that is attributed to the charge for the transportation of goods, other than goods that are the baggage or equipment of the persons being transported; and

• (b) the transportation of goods shall be the amount charged for transportation by air attributable to the segment of the journey during which the goods are transported, multiplied by the percentage of passenger seats that are unoccupied during that segment.