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  1. Air Transportation Tax Order, 1995 - SOR/95-206

    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.

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  2. Air Transportation Tax Order, 1995 - SOR/95-206 (Section 3)
    •  (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

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    • (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

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    • (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

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    • (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

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  3. Air Transportation Tax Order, 1995 - SOR/95-206 (Section 4)
    •  (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.

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  4. Air Transportation Tax Order, 1995 - SOR/95-206 (Section 1)

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



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