Air Transportation Tax Order, 1995 (SOR/95-206)

Regulations are current to 2014-11-11

Air Transportation Tax Order, 1995

SOR/95-206

EXCISE TAX ACT

Registration 1995-04-26

Order Prescribing Amounts for the Purposes of Subparagraph 11(1)(a)(ii) and Paragraphs 11(1)(b) and (2)(b) of the Excise Tax Act

P.C. 1995-667  1995-04-26

His Excellency the Governor General in Council, on the recommendation of the Minister of Transport, pursuant to section 11Footnote * of the Excise Tax Act, is pleased hereby to revoke the Air Transportation Tax Order, 1994, made by Order in Council P.C. 1994-666 of April 28, 1994Footnote **, and to make the annexed Order prescribing amounts for the purposes of subparagraph 11(1)(a)(ii) and paragraphs 11(1)(b) and (2)(b) of the Excise Tax Act, in substitution therefor, effective May 1, 1995.

SHORT TITLE

 This Order may be cited as the Air Transportation Tax Order, 1995.

INTERPRETATION

 In this Order, “Act” means the Excise Tax Act. (Loi)

AMOUNTS PRESCRIBED

  •  (1) The amount of air transportation tax imposed, levied and collected under subsection 10(1) of the Act, if the amount paid or payable for the transportation of a person by air that begins after February 28, 1998, is paid or payable after December 31, 1997, is

    • (a) for the purposes of subparagraph 11(1)(a)(ii) of the Act,

      • (i) for one segment of air travel without either intermediate stops or return to the point of departure, $1.50; and

      • (ii) in all other circumstances, $3; and

    • (b) for the purposes of paragraph 11(1)(b) of the Act,

      • (i) if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $15, and

      • (ii) in all other circumstances, $30.

  • (2) The amount of air transportation tax imposed, levied and collected under subsection 10(2) of the Act, if the amount paid or payable for the transportation of a person by air is paid or payable after December 31, 1997 and the emplanement occurs after February 28, 1998, is

    • (a) for the purposes of subparagraph 11(1)(a)(ii) of the Act,

      • (i) if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $1.50, and

      • (ii) in all other circumstances, $3;

    • (b) for the purposes of paragraph 11(1)(b) of the Act,

      • (i) if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $15, and

      • (ii) in all other circumstances, $30.

  • (3) The amount of air transportation tax imposed, levied and collected under subsection 10(1) of the Act, for the transportation of a person by air that begins on or before February 28, 1998, is

    • (a) for the purposes of subparagraph 11(1)(a)(ii) of the Act, if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $3;

    • (b) for the purposes of paragraph 11(1)(b) of the Act,

      • (i) if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $27.50, and

      • (ii) in all other circumstances, $55.

  • (4) The amount of air transportation tax imposed, levied and collected under subsection 10(2) of the Act, if the emplanement occurs on or before February 28, 1998, is

    • (a) for the purposes of subparagraph 11(1)(a)(ii) of the Act, if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $3;

    • (b) for the purposes of paragraph 11(1)(b) of the Act,

      • (i) if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $27.50, and

      • (ii) in all other circumstances, $55.

  • SOR/98-11, s. 1.
  •  (1) In relation to an amount paid or payable after December 31, 1997 for transportation by air that begins after February 28, 1998, for the purposes of paragraph 11(2)(b) of the Act, the amount of the air transportation tax imposed, levied and collected in respect of each emplanement pursuant to the charter agreement is $15.

  • (2) In relation to an amount paid or payable for transportation by air that begins on or before February 28, 1998, for the purposes of paragraph 11(2)(b) of the Act, the amount of the air transportation tax imposed, levied and collected in respect of each emplanement pursuant to the charter agreement is $27.50.

  • SOR/98-11, s. 1.